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IAS 7

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

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 10, 2021 at 3:12 pm #643718
    johnbriane
    Member
    • Topics: 170
    • Replies: 160
    • ☆☆☆

    Sir

    Regarding statement of cashflows

    One definition says
    ?It’s the reconciliation between
    Cash and cash equivalents

    ?Another statement says
    It’s the reconciliation between the profit before tax figure in the income statement and the cash figure in the balance sheet .

    Sir Could you please tell
    What’s the link/ correlation between the above two statements

    Thank you ?

    December 11, 2021 at 11:49 am #643901
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    The SCF does look at how the opening and closing cash has moved over the year but if we’re also using the indirect method then the SCF starts with the PBT figure at the top and so we’ll be adjusting this to reconcile back to the closing cash figure. So they both hold true and try not to worry about the definitions as that won’t be seen in the exam.

    Thanks

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