Foreign exchange gains/(losses)Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Foreign exchange gains/(losses)This topic has 1 reply, 2 voices, and was last updated 5 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts September 2, 2019 at 7:30 pm #544234 researcher1MemberTopics: 36Replies: 6☆In the individual accounts, how are these reported in the cash flow statement sir, as a cash flow item or non cash flow? September 3, 2019 at 9:02 am #544407 P2-D2KeymasterTopics: 4Replies: 7136☆☆☆☆☆They are non-cash, so will be adjusted as a non-cash item through operating activities.ThanksAuthorPostsViewing 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