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Hi there,
I have been looking at past exam papers for the group cash flow statement and have noticed the formats are slightly different than what I have seen in the lectures and the study text.. does it matter what the final format is as long as the order of the three divisions are correct?
There should be only tiny differences – notably the treatment of dividends paid.
Possibly also the treatment of an overdraft at the bank – is it financing, or is it cash and cash equivalents?
Personally, I ALWAYS treat dividends paid as operating activity and I ALWAYS treat overdrafts as cash and equivalents
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