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IAS 7

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 7

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
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  • May 26, 2020 at 12:12 pm #571869
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Sir,for disclosure related to IAS 7

    “IASB requires that the following changes in liabilities arising from financing activities are disclosed (to the extent necessary): (i) changes from financing cash flows; (ii) changes arising from obtaining or losing control of subsidiaries or other businesses; (iii) the effect of changes in foreign exchange rates; (iv) changes in fair values; and (v) other changes.”

    Why(ii) is related to cash flows from financing activities rather than investing activities?

    Thank you.

    May 26, 2020 at 5:23 pm #571881
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Can’t imagine if you read it literally.

    They want a reconciliation of:

    Liabilities bf
    Change due sub acquired / sold
    Cash received paid
    Liabilities cf

    The reconciliations themselves probably haven’t been tested in more than 30 years.

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