Page 333 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Consolidated statement of cash flows

Example 17.2

Green’s statement of profit or loss reports ‘Share of profit of associate’ of
$3,750,000 and the statement of other comprehensive income reports 'Share of
other comprehensive income of associate' of $125,000.

The opening and closing statements of financial position show:

Closing Opening
$000 $000

Investment in associate 2,500 1,000

Required:

Calculate the dividends received from associate that would appear within
cash flows from investing activities in the consolidated statements of
cash flows of Green.

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