Page 347 - F2 Integrated Workbook STUDENT 2019

Consolidated statement of cash flows

CSOCF – Basics (F1 Revision)

1.1 Objective of the CSOCF

The CSOCF shows all the cash and cash equivalent outflows and
inflows for a period.

The consolidated cash flow statement groups the cash flows under 3 main headings:

 cash flow from operating activities

 cash flow from investing activities

 cash flow from financing activities.

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