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Group Cash Flow

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Group Cash Flow

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • February 21, 2024 at 2:23 pm #700806
    adarsh1997
    Participant
    • Topics: 646
    • Replies: 282
    • ☆☆☆☆

    Hello,

    Could you please explain the idea behind double counting when a subsidiary is acquired? What is the reason we should adjust the figures to avoid double counting.

    For example, $’000
    Inventory
    1. 20×7 = $74,666
    2. 20×8= $ 53,019
    3. Working capital of A acquired during the year = $4500

    Could you please explain how adjusting the inventory by $4500 will avoid double counting?

    Thanks

    February 23, 2024 at 9:45 am #700948
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3416
    • ☆☆☆☆☆

    Imagine you own 6 plates at the start of the year and 15 at the end of the year.

    During the year your friend came to stay and she brought 4 plates as a gift.

    How many plates must you have bought?

    9 – No

    5 – Yes 🙂

  • Author
    Posts
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