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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › treatment of provision(environmental provision) in statement of cash flows
how we treat the provisions in statement of cash flow according to ias7 like warranty and environmental provision in statement of cash flows
Hi,
Yes, the provision is treated in the same fashion as any other provision. So the non-cash change is adjusted, alongside any cash payment of the provision.
Thanks
