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Consolidated Statement Of Cashflow Adj

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Consolidated Statement Of Cashflow Adj

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by MikeLittle.
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  • November 30, 2015 at 10:33 am #286366
    scarborough
    Member
    • Topics: 6
    • Replies: 4
    • ☆

    Hi,

    I have a small query,

    PPE with carrying value of $21m has been disposed of $20m cash.

    So i would place the $20m as an investing activity but it is the disposal element i am unsure,
    do i place the $1m loss under operating activity as loss on disposal or would i place the $21m ?

    Thanks In Advance…

    November 30, 2015 at 8:46 pm #286555
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    $1 million loss will have been deducted in arriving at pbt. So you need to add it back.

    Pbt say 5,000
    Depn. 500
    Loss. 1,000

    6,500

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