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Cashflow

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Cashflow

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by AvatarStephen Widberg.
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  • June 14, 2024 at 7:11 am #707230
    AvatarNercia@1234
    Participant
    • Topics: 21
    • Replies: 22
    • ☆

    Dec 2018 question paper

    Hie
    Can you kindly explain why movement of inventory they subtracted 6m like (165m -126m -6m)
    Hanty changes in working capital you are supposed to see the difference between opening and closing balance then you write the decrease like I this case 165 -126 then decrease in inventory is 39

    And then loss on inventory which I believe is exchange loss of 6m they add it back

    June 15, 2024 at 7:12 am #707264
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3452
    • ☆☆☆☆☆

    6 relates to an exchange difference (XD))

    XD are like revaluations.

    They are NON-CASH items.

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