- This topic has 0 replies, 1 voice, and was last updated 7 years ago by .
Viewing 1 post (of 1 total)
Viewing 1 post (of 1 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Free Cash Flow
What is the starting point for free cash flow calculation? It says net profit – is this net cash flow or PorL?
The rest of the calculation as follows ( as I think there are a few ways to calculate)
+ depreciation, impairment and gain/loss on investment
+ dividend/interest received
– dividend/interest paid
– capital expenditure
– purchase of subsidiary/associate
+/- change in working capital
