Increase in trade receivables during 20X1 represents € 14 280. It includes the unrealized foreign exchange gain amounting to € 1 460 as at 31 December 20X1. What amount shall be presented as an increase in trade receivables in the operating part?
Which of the following items would you classify as cash or cash equivalents in line with IAS 7?
The increase in bank accounts balance during 20X1 represents 38 700 €. It includes the unrealized foreign exchange loss amounting to € 520 as at 31 December 20X1. What amount shall be presented as an adjustment for non-cash item in the operating part?
Which of the following items shall be included in the investing activities in the statement of cash flows?
In relation to ABC’s property, plant and equipment, you have the following information:
Balance of PPE at the end of the reporting period: € 2 500;
• Balance of PPE at the beginning of the reporting period: € 3 000;
• Depreciation charge during the period: € 420;
• Cash received from sale of property: € 740;
Calculate the amount of cash paid for acquisition of property, plant and equipment during the period.
For the year ended 31 December 20X1, a company reports:
• The increase in trade receivables: € 4 500,
• The increase in trade payables: € 3 200,
• The decrease in inventories: € 1 850,
• The increase in cash and cash equivalents: € 6 700.
What total changes in working capital are reported in the operating part of a statement of cash flows?
• New share capital issued from convertible bonds: € 6 000,
• New share capital issued for cash: € 3 000,
• Dividends received from investments: € 100.
What amount shall be reported in the financing part of the statement of cash flows?
Which of the following items shall be included in the operating activities in the statement of cash flows?
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