Page 351 - F2 Integrated Workbook STUDENT 2019

Consolidated statement of cash flows

CSCF – complications

2.1 Consolidated statement of cash flow complications

Groups will incur or receive cash flows that single companies will not.

The impact of those cash flows must be considered within the CSCF.

The main group complications are:

 dividends paid to NCI

 dividends received from associates

 impact of mid-year acquisitions or disposals of subsidiaries.

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