• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Cash flow – Moyes ( dec 18)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Cash flow – Moyes ( dec 18)

  • This topic has 3 replies, 2 voices, and was last updated 3 years ago by AvatarStephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 6, 2022 at 2:02 am #670737
    AvatarFrooti
    Participant
    • Topics: 92
    • Replies: 83
    • ☆☆

    Reduction in inventories ($126m – $165m + $6m) 33

    why 6 m inventory loss is added here why not deducted as it will reduce valuation of inventory in year end?

    November 6, 2022 at 9:16 am #670758
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3452
    • ☆☆☆☆☆

    The 6 is an exchange difference added back separately

    Most candidates would have put 165 – 126

    Don’t forget that your numbers don’t have to be exactly right – they are looking at your explanations in this exam

    November 9, 2022 at 4:06 am #671099
    AvatarFrooti
    Participant
    • Topics: 92
    • Replies: 83
    • ☆☆

    Thank you

    November 9, 2022 at 5:32 pm #671144
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3452
    • ☆☆☆☆☆

    🙂

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Cash flow – Moyes ( dec 18)’ is closed to new replies.

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • tomikacharles1986 on Depreciation Introduction – ACCA Financial Accounting (FA) lectures
  • CartelAwper on ACCA BT Chapter 3 – An organisation’s stakeholders – Questions
  • Colossus on Presentation of financial statements – Example 1 (revision) – ACCA Financial Reporting (FR)
  • Jay15 on Relevant cash flows for DCF Inflation (example 5) – ACCA Financial Management (FM)
  • oabilentatiwa on Process Technology and Quality control – CIMA E1

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in