Page 254 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 254

Chapter 19






                          Overview






                        Statement                     Statements                      Notes to

                        of profit or                  of financial                       the

                            loss                        position                     accounts





                                                         IAS 7
                   Comparison with
                      statement of                  Statement of                     Interpretation

                      profit or loss                 cash flows




                              Direct                                              Indirect
                             method                                               method

                                                         Cash

                                                      generated
                                                         from

                                                      operations



                               Operating               Investing                   Financing

                               activities              activities                  activities





                                                    Change in cash
                                                        and cash
                                                      equivalents








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