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Group statement of cash flows
Venue Online - Microsoft Teams
Date Thursday 8th May 2025
Time 09:30 - 12:30
Information In this session we will look at the following:

  • A brief introduction to the key definitions under IAS 7 Statement of Cash Flows.

  • The additional considerations for a group statement of cash flows in terms of:

    (a) Dividends paid to the non-controlling interests.
    (b) Dividends received from associates and joint ventures.
    (c)Cash flows arising from an acquisition or disposal of associates and joint ventures.
    (d) Cash flows arising from an acquisition or disposal of a subsidiary within the same jurisdiction as the parent.
    (e) Cash flows arising from an acquisition or disposal of a foreign subsidiary.

  • Case Studies based upon the consolidation process.

  • An analysis and interpretation of group statements of cash flows within the following areas:

    1. The cash balance
    2. Cash flows from operating activities
    3. Cash flows from investing activities
    4. Cash flows from financing activities
    5. Some key cash flow ratios.

  • The drawbacks relating to IAS 7
  • Presenter
    CPD Units 3 units on full attendance
    Seats Left 22
    Price Rs 5000
    Booking Deadline Thursday 8th May 2025
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