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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Cash flow items
Dear Sir,
Why is the following sentence considered to be false?
The amortisation charge for the year on intangible assets will appear as an item under ‘Cash flows from operating activities’ in a statement of cash flows.
It is because we do adjust the profit figure when getting the cash flow from operations, it is only an adjustment because it itself is not a cash flow.
