The new Cashflow Worksheet for IFRS and SME Overview

Описание: There has been several specific feedback, commentary, and direction from regulators regarding the accurate disclosure of the Cashflow. Most recently, in the IRBA inspection report as well as the JSE Report on proactive monitoring of financial statements in 2022.

In response to this guidance, we have introduced the Cash Flow Worksheet in the IFRS (2022.02.01) and IFRS for SME (2022.01.01) templates, assisting users to efficiently prepare the Statement of Cash Flows and excluding non-cash elements not visible in the trial balance.

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00:00:00 Financial Reporting & Cash Flow Changes.
00:05:01 Changes to Cash Flow Worksheet.
00:10:00 Cash Flow Worksheet Process.
00:15:02 Cash Flow Worksheet and Statement of Cash Flows.
00:20:00 Understanding the Cash Flow Statement.
00:25:00 Creating a Statement of Financial Position.
00:30:00 Disclosure of Interest Income and Non-Cash Adjustments.
00:35:01 Accounting for Cash Flow.
00:40:00 Calculating Cash Flows.
00:45:00 Rectifying non-cash transactions in PPE.
00:50:04 Accounting for Non-Cash Transactions.
00:55:00 Accurately reporting group loans.
01:00:02 Allocating Profit/Loss to Tax on OCR.
01:05:00 Cash flow worksheet adjustments.
01:10:01 Guidance on Cash Flow Worksheet.

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