Page 344 - SBR Integrated Workbook STUDENT S18-J19
P. 344
Chapter 21
Example 5
Statement of cash flows
The following financial statements relate to the Americano Group:
Statement of financial position as at 30 April 20X5 (with comparatives)
20X5 20X4
Assets $m $m
Non-current assets
Property, plant & equipment 510 417
Goodwill 95 85
Financial assets 40 17
Investment in associates 30 16
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675 535
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Current assets
Inventories 87 61
Trade and other receivables 69 57
Cash and cash equivalents 45 14
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201 132
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Total assets 876 667
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