Page 355 - F2 Integrated Workbook STUDENT 2019
P. 355
Consolidated statement of cash flows
Example 16.2
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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