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Strategic Business Reporting (SBR) Revision Series Sept 2021 - IAS 7 Statement of Cash Flow
Автор: Sabi Akther
Загружено: 2021-08-31
Просмотров: 3190
Описание:
1) Definition of cash equivalents
2) Format of statement of cash flows
3) Direct vs indirect method of calculating cash generated from operations
4) Impact of acquisition & disposal of subsidiary on cash flow
5) Dividends received from associated needs to be recorded
6) Dividends paid to NCI and parents needs to be recorded
7) Comes under group accounting in question 1 in SBR worth 30 marks
8) Need to prepare extracts only and discuss
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