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Group Statement of cash flows

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Group Statement of cash flows

  • This topic has 5 replies, 2 voices, and was last updated 5 years ago by Stephen Widberg.
Viewing 6 posts - 1 through 6 (of 6 total)
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  • April 11, 2020 at 3:19 pm #567208
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Sir, I have a query related to SBR Dec 2018 Q1 part(ii)-MoyesGroup

    “The share of profit of associate is an item of income associated with investing activities and so has been deducted”

    Is it its not cash flows(share of profit) and we should only include the div received from an associate in the cash flows from investing activities?

    Thanks.

    April 12, 2020 at 7:46 am #567245
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    With Associates, we show dividend INSTEAD of profit.

    So:
    1. Add back profit
    2. Deduct dividend

    April 12, 2020 at 1:42 pm #567312
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Why div receive from an associate is deduct div not added?

    April 13, 2020 at 8:23 am #567777
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Because it makes cash go OUT of business.

    May 11, 2020 at 12:59 pm #570550
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Should we receive div from associate which is Cash Go In to the business?

    May 11, 2020 at 3:28 pm #570565
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Yes the dividend itself is an INFLOW of cash in the investing part of the cash flow statement

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