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Preparing consolidated statement of cash flows
Venue Online - Microsoft Teams
Date Thursday 7th May 2026
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:
    - Dividends paid to the non-controlling interests.
    - Dividends received from associates and joint ventures.
    - Cash flows arising from an acquisition or disposal of associates and joint ventures.
    - Cash flows arising from an acquisition or disposal of a subsidiary within the same jurisdiction as the parent.
    - 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:

    - The cash balance
    - Cash flows from operating activities
    - Cash flows from investing activities
    - Cash flows from financing activities
    - Some key cash flow ratios.

  • The drawbacks relating to IAS 7

    The Mqa Approval is under Process
  • Presenter Sanat Bheeroo
    CPD Units 3 units on full attendance
    Seats Left 40
    Price Rs 5000
    Booking Deadline Thursday 7th May 2026
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