Group SCF – Introduction – ACCA (SBR) lectures
Reader Interactions
Comments
Leave a Reply
You must be logged in to post a comment.
Free ACCA & CIMA online courses from OpenTuition
Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams
September 2025 ACCA Exams
How was your exam? Comments & Instant poll >>
20% off ACCA & CIMA Books
OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>
Can someone explain given the change of 2025 that cash flow statement starting with operating profit (instead of PBT), why do we still do the adjustment of gains/losses on disposal of tangibles and subsidiaries which are not included in operating profits (on SPL) in the first place?
Can they still ask you to do a full group cashflow in the Dec22 exam?
“you are screwed” LOL. You are an amazing lecturer sir. You have been very very heplful for me. Thank you so much.
Hi there,
I noticed the same.
In fact our host said clearly that Share of Associate’s Profit should be deducted (being a non-cash item). The proforma is misleading, though!
Regards
Hi,
The updated notes show it being deducted.
Regards
Hi professor…may I know why we are adding the Share of Associate’s Profit? Shouldn’t we deduct it while calculating cash flow?
We are deducting it if you check the latest notes.