Consolidated statement of cash flows - part 1
Taught by James Griffiths · AI tutor support included
You'll learn how to construct the first part of a consolidated statement of cash flows, starting with single-company basics and introducing the new group-specific adjustments you'll encounter.
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In this lesson
- 0:00 Group statement of cash flow overview
- 1:04 Single company cash flow structure
- 2:56 Group adjustments for operating activities
- 5:18 Group adjustments for investing activities
- 7:03 Group adjustments for financing activities
- 8:09 Dividend received from associate working
About this lesson
This video covers the three major cash flow headings—operating, investing, and financing activities—and shows you which new items appear in each section when consolidating. You'll discover how to handle group-specific non-cash transactions like goodwill impairment, associate profit shares, and subsidiary disposals, plus the additional cash flows from acquiring subsidiaries and receiving dividends from associates. This is essential preparation for SBR and other advanced financial reporting papers where consolidated cash flow statements are regularly tested, and the video includes multiple worked illustrations to help you master an area many students find challenging.
Duration: 9m
Transcript
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