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SCFS

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

  • This topic has 2 replies, 2 voices, and was last updated 4 years ago by ABDULLAHI312.
Viewing 3 posts - 1 through 3 (of 3 total)
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    Posts
  • February 15, 2021 at 3:36 pm #610523
    ABDULLAHI312
    Participant
    • Topics: 106
    • Replies: 97
    • ☆☆☆

    Under cash from operating activities we subtracted ‘investment income’. Down at cash flow from investing we added ‘dividend received’ of the same amount. the net effect of this on cash flow is zero. i was wondering if this is the case in practice or is some kind of standard stuff there to be bowed to. isn’t this wastage of time?

    thanks.

    February 19, 2021 at 8:12 pm #611003
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    No it isn’t a wastage of time and it is following the rules of IAS 7. In the operating activities, we are adjusting the profit before tax to get to an operating profit figure that is then adjusted for movements in working capital to get the cash flow figure.

    We then record the cash inflow within the investing activities. The figure is not necessarily always the same, so be careful. The figures are only the same if there is no opening/closing interest receivable balance.

    Thanks

    February 21, 2021 at 7:50 am #611147
    ABDULLAHI312
    Participant
    • Topics: 106
    • Replies: 97
    • ☆☆☆

    Thank you. well understood.

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