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Dec 2010 ( Jocatt group )

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Dec 2010 ( Jocatt group )

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Kim Smith.
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  • April 20, 2018 at 10:34 pm #448313
    Saimon
    Participant
    • Topics: 123
    • Replies: 55
    • ☆☆

    Cash flow statement :

    Note 3

    Sir ,

    Why cost incurred in research phase of $2m and initial marketing cost of $1m was not included in consolidated statement of cash flow…???

    April 27, 2018 at 3:11 pm #449097
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8312
    • ☆☆☆☆☆

    As these are revenue expenses they will have been deducted in arriving at profit before tax. So only the capital expenses are included in the cash flows from investing activities.

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