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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Cashflow
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
6 relates to an exchange difference (XD))
XD are like revaluations.
They are NON-CASH items.
