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Group Statement of Cash Flow

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

  • This topic has 1 reply, 2 voices, and was last updated 7 months ago by Stephen Widberg.
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  • December 5, 2021 at 1:56 am #642531
    Prieiya
    • Topics: 1
    • Replies: 0
    • ☆

    For Cash Flow from operating activities,

    Do we include all the items below under “Adjustments for”:
    Impairment of asset (Non cash item)
    (Profit)/ Loss on disposal of PPE (it is an investing activity)
    (Gain) / Loss on Sale of sub ( it is an investing activity; will there be a gain or loss on sale of associate?)

    If this should not be included here, hope i can get an explanation on why is it so? Thanks

    December 5, 2021 at 4:47 pm #642630
    Stephen Widberg
    Moderator
    • Topics: 10
    • Replies: 2531
    • ☆☆☆☆☆

    If you start your CF with PBT, then all 3 of the above would be added back.

    🙂

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