Cash Flow Statement - Part 3 | Investing Activities | ACCA FA | Zainul Abid | Komet Learning
Автор: Komet Learning
Загружено: 2026-01-11
Просмотров: 65
Описание:
In this video, we cover Part 3 of the Cash Flow Statement series, focusing exclusively on Cash Flows from Investing Activities.
This session explains:
What are Investing Activities as per IAS 7
Classification of cash inflows and outflows related to investments
Treatment of:
Purchase and sale of property, plant & equipment
Purchase and sale of investments
Interest received and dividends received
Loans given and loans repaid
Common exam mistakes students make in investing activities
Step-by-step approach to identify investing cash flows in exam questions
This lecture is designed mainly for ACCA FA students and is also highly useful for CA and CMA students preparing Cash Flow Statement questions.
📌 Series Structure
Part 1: Introduction to Cash Flow Statement
Part 2: Operating Activities
Part 3: Investing Activities (This Video)
Part 4: Financing Activities
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