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DEAR SIR ,
I WOULD LIKE TO SEEK UNDERSTANDING ON ,The items that appear in a statement of cash flow
are repayment of long-term borrowing and interest received
but not revaluation of Non current asset and Bonus issue of shares into statement of cash flow.Thank you .
All cash items appear in the SOCF. not just repayment of borrowing and interest received.
Revaluations and bonus issues do not appear because they are not cash flows.
All of this is explained in detail in my free lectures. The lectures are a complete free course for Paper FA and cover everything needed to be able to pass the exam well.
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