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Cash flow

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Cash flow

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 27, 2018 at 3:16 pm #454271
    zkaay
    Participant
    • Topics: 212
    • Replies: 98
    • ☆☆☆

    Hi sir,

    Gain on ginancial assets/ property revaluations

    Are they included in ppe
    And financial assets t accounts so increase?

    Or they added back to operating activities

    Plz clarify
    Thanks

    May 28, 2018 at 8:37 pm #454485
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7217
    • ☆☆☆☆☆

    Hi,

    The gain on revaluation of PPE is adjusted in the PPE T-account.

    The gain on financial assets through profit or loss is a non-cash item and will need to be deducted in the operating activities.

    Thanks

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