cash flow analysis

When I start out with the annual report (i am located in the EU zone) can not get the cash flow analysis to match the one in the annual report. I suspect that the companies use things like conversion rates
for various currencies et cetera that they do not explicitly tell about or put in notes. I was thinking about writing something on this topic as an essay and my question, is there a paper, essay or any information on this topic ?
Do you guys have any comments on this ?
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