Page 351 - SBR Integrated Workbook STUDENT S18-J19
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Group statement of cash flows









                   Example 5 – continued




                   Workings


                   (W1) Property, plant and equipment

                                                                                             $m
                         Bfd













                                                                                           ––––
                         Cfd

                                                                                           ––––

                   (W2) Impairment of goodwill

                                                                                             $m
                         Bfd





                                                                                           ––––

                         Cfd
                                                                                           ––––





















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