Tag
IAS 7
Foreign Exchange Effects in the Consolidated Cash Flow Statement
September 8, 2026
Marcus had spent most of Friday completing the consolidated cash flow statement. Operating activities, investing activities, financing activities — all…
Intercompany Dividends and Interest in the Consolidated Cash Flow Statement
September 7, 2026
Sarah had just taken on the group controller role. Going through the consolidated cash flow statement for the first time,…
Acquisitions and Disposals in the Consolidated Cash Flow Statement
September 6, 2026
Daniel’s group had a busy year. In March, it acquired a software business for $3.2 million — $2.5 million paid…
Consolidated Cash Flow Statement: Indirect Method Step by Step
September 5, 2026
Rachel had prepared the indirect method cash flow statement for each of her group’s four entities without difficulty. Start with…