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consolidation cashflow

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › consolidation cashflow

  • This topic has 2 replies, 2 voices, and was last updated 9 years ago by amna.
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  • November 19, 2016 at 6:23 am #349941
    amna
    Participant
    • Topics: 92
    • Replies: 93
    • ☆☆

    Usually we make adjustment to almost all the items in the consolidated SFP to the consolidated SCF,

    Can i know no adjustment is made to the increase or decrease in OCE?

    November 22, 2016 at 9:38 pm #350789
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7217
    • ☆☆☆☆☆

    The adjustments to OCE are basically the revaluation of PPE so this is adjusted in the PPE-cost T-account.

    Always think about the other side of the journal entry to see where it is adjusted.

    Thanks

    December 2, 2016 at 3:41 am #353032
    amna
    Participant
    • Topics: 92
    • Replies: 93
    • ☆☆

    ok thanks 🙂

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