IAS 7Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 7This topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts August 4, 2020 at 9:09 am #579154 toushigaParticipantTopics: 424Replies: 172☆☆☆☆Sir, for statement of cash flows ,why subsidiary’s right issue that raise in cash and fully subscribed,the related cash receipts(right issue) of NCI portion will be under cash flows from financing activities but not included parent ‘s portion?Thank you. August 4, 2020 at 4:57 pm #579236 Stephen WidbergKeymasterTopics: 15Replies: 3286☆☆☆☆☆The parents portion would decrease the parents cash and increase the subsidiary cash.So there would be no overall affect on group cash flow.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In