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