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- This topic has 3 replies, 2 voices, and was last updated 5 years ago by P2-D2.
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- January 10, 2019 at 10:22 am #500589
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 #500908Hi,
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 #501094Thanks 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 methodthank you very much.
January 14, 2019 at 10:18 pm #501913You’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
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