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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › concerning the proforma for the statement of cash flows given in the notes
is there any difference between issue of equity shares and the proceeds from issue of long term borrowings?
Because when going through the lecture i see that the value of proceeds from issue of long term borrowings as $1869000 and for the issue of equity shares no value was added.
Hi,
Yes, we would show the proceeds from each finance source separately. Therefore there would be a line item for equity shares issued, and another for the long term borrowings.
Thanks