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 5 years ago by Kim Smith.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts April 20, 2018 at 10:34 pm #448313 SaimonParticipantTopics: 123Replies: 55☆☆Cash flow statement :Note 3Sir ,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 SmithKeymasterTopics: 118Replies: 7745☆☆☆☆☆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.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In