• 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

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

Cash flows

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

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 28, 2018 at 6:59 pm #454451
    herocomesalong
    Member
    • Topics: 65
    • Replies: 36
    • ☆☆

    Hello tutor,

    For cash flows that do not get classified into any of the activities (e.g. research expense), do we need to add them back to net profits when determining cash flows from operations?

    May 28, 2018 at 9:02 pm #454498
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7231
    • ☆☆☆☆☆

    Hi,

    No we don’t as it is a cash expense and so will reduce cash and also profits. We only need to adjust items where there is a profit impact but no cash impact.

    Thanks

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

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

  • John Moffat on MA Chapter 12 Questions Process Costing – Losses
  • AllisonHoang on MA Chapter 12 Questions Process Costing – Losses
  • Edon on The nature and structure of organisations – ACCA Paper BT
  • John Moffat on MA Chapter 12 Questions Process Costing – Losses
  • accalucky77920 on The nature and structure of organisations – ACCA Paper BT

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in