Page 316 - FR Integrated Workbook 2018-19
P. 316
Chapter 22
Calculating the cash flow
2.1 Principle
The cash flow for an activity is calculated using the balancing figure when comparing
the opening and closing balances on the statement of financial position, adjusting for
known movements through profit or loss. Various techniques may be used for this,
and these are shown in the following illustration.
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