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  3. Hi, I was wondering why the dividend paid to parent from Sub has to show up in the consolidated SoCF (the “(65)”)? I am confused as I thought that this item Offset each other(inflow for P, outflow for S) or did I missed something out here?

    Thanks for clarifying

    Kind regards

  4. There is one short cut for the acquisition
    For inventory for example
    OB 580
    Acquisition 20
    CB (530)
    Movement 70 this is the inflow, positive here goes as a positive
    In the cash flow, negative here goes as
    negative in the cash flow.

  5. Thanks , you did . I did not watch untikl end of the lecture . you returned back to PPE T acount later. As always, good explanation . I told do not use T account by other lecturer and was always confused if it is inflow or outflow.

  9. Sir,
    If we have a loan amount in non current liability section of SOFP in both the year ends ( 20×6 n 20×7) , and in the note to accounts , it says that ” loans were issued at a discount in 20×7 and the carrying amount of the loans at 31.12.20×7 included $120000 representing the finance cost attributable to the discount and allocated in respect of the current reporting period”.
    How does the above affect our consolidated statement of cash flows ?
    Though I have the answer , I don’t understand how and why it is so . 🙁

  11. Hello Chris. I know it’s not required to balance the CF, but the total doesn’t come up to the cash movement of -40; I can’t help but to question if we have missed an adjustment? Thanks.

      • Hi there, I guess the difference is 5 and it’s in the receivable figure, just an error of transferring the figure instead of 51 he did 56. It happens and I read once than delivering lectures with tiny mistakes helps students to be more focused.
        Thanks christopher

  12. Thank you for the kind comments, glad you find the materials useful.

    If there were more hours in the day then I’d get some revision videos done but at this point I don’t have the time. Hopefully going forward I will be able to put some together.

    If you get stuck anywhere then please don’t hesitate to ask on the forum.

    Thanks

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