What are the items of the financial statements do not represent cash flows?

There are alot:

Intangible asets

Impairments

Fair value reevaluations

depreciations

amortizations

non monetary exchanges

Gifts received/given

accruals

depletions....

Goodwill,

Some items that do not represent cash flow are:

Depreciation of FA

Amortisation of Intangables.

Impairment Loss

Gain/Loss on sale of Assets

Amortisation of Bond premium/discount

Unrealised gain/loss on investments recorded at Fair value

Depreciation

Goodwill

Fair Value gains/losses

Provisions for doubtful debts

Goodwill 

Assets as grant as we make disclusre 

contingent liabilties 

good will

The noncash items are :

1- Depreciation expenses

2- Fixed assets received as gifts

3- Conversion of debt to equity

Good will and Accruals

1. Depreciation Expenses

2. Intangible Assets

3. Amortizations

4. Losses from Investments

5. Allowances for doubtful accounts

Non cash Expenses

1. Goodwill

2. patent / copyright

3. depriciation

4. contigent liabilities

5. amortization