Statement of cash flows – Example 1 (revision) – ACCA Financial Reporting (FR)

Comments

1. luyuecui says

   March 23, 2026 at 6:45 pm

   Hi, I have a question. Why do we deduct 400 interest paid under operating activities? I thought we should deduct this in financing activities?

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   • Casair says

     April 27, 2026 at 11:18 am

     Many companies (and ACCA exam questions) keep both interest paid and interest received in operating — IAS 7 permits it, and the exam will tell you which treatment to use. When in doubt, follow what the question shows.

     IAS7
     Item Allowed classifications
     Interest paid Operating or Financing
     Interest received Operating or Investing

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2. LiliaDvornikova says

   March 16, 2026 at 10:00 pm

   I had to listen to lecture from vertex learning on youtube to get hang of it. It was long but person explained it so well that even 2y.o would understand. From all the lectures on OT cashflow I could not get, sorry Chris.

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