• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Issuance of Shares in cash flow statement

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Issuance of Shares in cash flow statement

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 17, 2015 at 8:18 am #283243
    teeboyz
    Member
    • Topics: 19
    • Replies: 52
    • ☆☆

    Hello Mike

    According to the answer of past year paper december 2013 , the amount of share issuance 225 is included in the answer

    But compared with Past year paper december 2010, which is also cash flow statement question, the amount of share issuance isn’t included in the answer..i have compared and read both questions for many times but i couldn’t find the reason

    Is it because the treatment back in 2010 was different compared with 2013?

    November 17, 2015 at 9:59 am #283266
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23318
    • ☆☆☆☆☆

    No, the treatment has not changed for some time now.

    Maybe (without looking at the question) the share issue back in 2010 was an issue of shares as part of the acquisition of a subsidiary, or even a bonus issue, neither of which would involve any flow of cash

    Does that answer it?

    November 17, 2015 at 12:29 pm #283308
    teeboyz
    Member
    • Topics: 19
    • Replies: 52
    • ☆☆

    Omg yes yes!!thats what i missed exactly! now you answered today’s biggest doubt,,its part of the payment for acquisition

    Once again thank you Mike

    November 17, 2015 at 2:07 pm #283370
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23318
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • EricObi on IAS 37 – Best estimate – ACCA Financial Reporting (FR)
  • Ken Garrett on The nature and structure of organisations – ACCA Paper BT
  • John Moffat on MA Chapter 4 Questions Cost Classification and Behaviour
  • maryrena77 on The nature and structure of organisations – ACCA Paper BT
  • vi234 on MA Chapter 4 Questions Cost Classification and Behaviour

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in