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How do I treat revaluation surplus in the cash flow statement especially where there is an increase, and decrease in revaluation surplus
It does not appear in the statement because there is no cash flow.
Have you watched my free lectures on the statement of cash flows?
No sir, what if it is there on addition information and balance sheet?, your help will highly be appreciated sir.
Professor is there any provision that allow to upload files, cause I’m some challenges answering Cash questions. I want to upload one so that you can help me answering.
There might well be mention of a revaluation on the Statement of Financial Position (it has not been called the Balance Sheet for many years, and it won’t be called that in the exam 🙂 )
However a revaluation is not a cash flow and does not appear on the Statement of Cash Flows. However it might well be relevant in calculating the acquisitions or disposals of non-current assets as I explain (with examples) in my free lectures.
The lectures are a complete free course for Paper FA and cover everything needed to be able to pass the exam well.
It is not possible to upload files (and it would be illegal anyway because of copyright laws).
If they are questions in the current edition of the BPP Revision Kit then you just need to tell me the number of the question because I have the BPP Kit.
So we don’t have to add back the increase in revaluation when preparing cash flow?
2. What of where the value of inventory increases, how do we treat such situation?
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