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I want to ask about two particular topics:
1 Statement of Cash Flow
2 Redeemable Preference Sharesi noticed that these two topics are not examined much at FR level these days specially the redeemable preference shares as compared to earlier examinations where it usually got examined more frequently. What is the reason behind this, do companies don’t issue redeemable preference shares any more in real world? and do statement of cash flow (single entity, as CSCF is examined at SBR level) is not that important for companies in real world? if not then why FR examiner is not very interested in these two topics any more?
Hi,
SCF – It is examined at FA level in detail and that is considered enough, the group element is then examined at SBR level.
Prefs – Yes, they are rarely used these days so could be the reason.
You’d have to ask the examiner to find out the answers in any further detail.
Thanks
Chris
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