Page 5 - PowerPoint Presentation
P. 5
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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