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Sir I had asked this question before but kinda confusing..
In cashflows we need to know only indirect method ryt..
Plus In section B what questions do they normally ask only consolidation?For cash flows you need to know both methods (direct and indirect). Calculation questions are more likely to be indirect, but could be either.
The examiner has said that Section B will contain one question on consolidations, and one question on accounts preparation (this could be preparation of a SOFP, or SOPOL, or Statement of cash flows).
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