Page 5 - FAC4862_4 Unisa Test 4 slides
P. 5

STATEMENT OF CASH FLOWS



            Outcomes










            • Define cash and cash equivalents.



            • Define and distinguish between cash flows from


                operating                   activities,                 investing                  activities                and

                financing activities.



            • Distinguish between the direct method and indirect


                method of accounting for cash flows from


                operating activities, and apply it in the preparation


                of the consolidated statement of cash flows.



            • The measurement and disclosure of cash flows

                from foreign currency.






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