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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › question

  • This topic has 3 replies, 3 voices, and was last updated 6 days ago by xyzc.
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    Posts
  • December 11, 2022 at 3:09 pm #674281
    xyzc
    Participant
    • Topics: 357
    • Replies: 130
    • ☆☆☆

    Is the finance costs to be added to the profit before tax the expense amount or the interest paid amount in the statement of cash flows because interest paid is mentioned in brackets after finance costs in the approach section of chapter 4. Similarly for investment income is it dividend received or the income amount to be deducted from profit before tax

    December 11, 2022 at 3:14 pm #674282
    opentuition_team
    Keymaster
    • Topics: 1152
    • Replies: 1366
    • ☆☆☆☆☆

    Please do not name every new topic ‘ Question’. – It is against this site forum rules! and you have been doing it for many months now!

    It helps everyone, the tutor and other students, if topic has a proper name

    December 30, 2022 at 9:26 am #675221
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6460
    • ☆☆☆☆☆

    The amounts adjusted to the PBT figure are the figures that appear on the SPL so it would be the finance cost and investment income figures.

    Thanks.

    January 28, 2023 at 8:40 am #677495
    xyzc
    Participant
    • Topics: 357
    • Replies: 130
    • ☆☆☆

    But I went through a question which seems to suggest that dividends received amount appear in the statement of cash flows and not investment income.

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