Page 6 - FAC4862_4 Unisa Test 4 slides
P. 6
STATEMENT OF CASH FLOWS
Outcomes
• The measurement and disclosure of cash flows
from investments in subsidiaries, associates, joint
ventures and joint operations.
• The measurement and disclosure of cash flows
from acquisitions and sale of subsidiaries and other
business units.
• Disclosure of non-cash flow transactions.
• Disclose cash flow information in the financial
statements.
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