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Cash flow statement

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Cash flow statement

  • This topic has 3 replies, 2 voices, and was last updated 6 years ago by P2-D2.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • January 10, 2019 at 10:22 am #500589
    jiaoxiaojun
    Member
    • Topics: 4
    • Replies: 2
    • ☆

    Dear tutor,

    Sorry to bother you, I have a question regarding the syllabus change in the current year, please could you confirm if preparation of statement of cash flow using indirect method will not be examined? I am not sure if I misunderstand the change appeared in the last page of 2018-2019 syllabus.

    Many thank,

    Kind regards,

    Hui

    January 11, 2019 at 10:39 pm #500908
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    Hi,

    I thought that it was the direct method that is no longer examinable and not the indirect method as you say.

    Thanks

    January 12, 2019 at 5:36 pm #501094
    jiaoxiaojun
    Member
    • Topics: 4
    • Replies: 2
    • ☆

    Thanks for your reply, Chris. Could you please help to check if my understanding is correct? Does it mean it is no longer examined?

    On the last page of the current year 2018/19 syallbus, It says,

    table 1 – Deletion – Section and subject area
    Syllabus content
    D1c) Prepare a statement of
    cash flows for a single
    entity (not a group) in
    accordance with relevant
    accounting standards
    using the indirect method

    thank you very much.

    January 14, 2019 at 10:18 pm #501913
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    You’re welcome. Yes, it only want the indirect method (PBT to cash) and therefore not the direct method. The direct method was never examined anyway so it isn’t that much of a change.

    Thanks

  • Author
    Posts
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