wconsulting.mu

Group statement of cash flows (Online)
Venue Online - Microsoft Teams
Date Thursday 6th June 2024
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
Presenter
CPD Units 3 units on full attendance
Seats Left 15
Price Rs 4000
Booking Deadline Thursday 6th June 2024
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