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Detailed IAS 7 Cash Flow Statement Summary

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This Cash Flow Statement (CFS) summary provides a step-by-step guide to preparing consolidated cash flows, focusing on the indirect and direct methods. It covers operating, investing, and financing activities, making it perfect for exam preparation and practical application. What’s Included: Approach to CFS: Step-by-step method to analyze and structure cash flows. Key Calculations: Cash receipts, payments, non-cash adjustments, and reconciliations. Consolidation Adjustments: Handling acquisitions, disposals, and intra-group transactions. Journal Entries: Pro-forma entries for dividends, loans, and tax payments. Why Buy This Summary? Clear & Concise: Simplifies complex cash flow concepts. Exam-Ready: Practical examples to boost understanding. Ideal for Students & Professionals: Covers IFRS-compliant financial reporting. Format: PDF Pages: 3 A3-Pages Level: Undergraduate & Postgraduate Accounting Studies

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Uploaded on
January 21, 2025
Number of pages
10
Written in
2024/2025
Type
Summary

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Cashflows summary

, Consolidated Statement of Cashflows

Approach to a Question
1. Write down format of cons .
SCF
(only portions required)


.
2
Open notes required
↳ cash and cash equivalents
↳ Purchase of Sub


Disposal of Sub




.
7 Open following calculations (it required)
↳ Cash receipts from clients
↳ Cash paid to suppliers I employees
↳ Anything else that seems obvious




4 .
GoThrough cons . SCI line for line I fill items in everywhere
(Mark off it done)


.
5 Go through additional notes :




open cal for
4 item
every necessary
↳ fill in item everywhere
(Mark off if done)


6 .
Go Through caus .
SFP live-for-line :


↳ Fill in balances in calcs to
yet amount paid in cala/recon
4 Identity any items not
yet in reconstates t add to face of SCF .
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