Leases (IFRS 16) in the statement of cash flows (IAS 7)

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Learn how to incorporate leases under IFRS 16 into the statement of cash flows under IAS 7. You can learn the basic method of preparing cash flow statements here: www.cpdbox.com/how-to-prepare...
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[@yustinazahra4077]

the video that save my life. Thank you so much Silvia

[@serajur]

Nicely presented. Thanks.

[@Melki]

Thank you it's so relatable

[@dianpramono4896]

Very helpful..thank you very much

[@richardsendawula1800]

You are a Superstar

[@swallehnyakamatura]

Thanks alot

[@shereefsameh4887]

Good

[@ahmedmsawy]

Very helpful
Can we get the excel file plz?

[@devintedja4853]

May I know why Depreciation is deducted from “Purch of PPE” and Amortization from “Acquisition of ROU”? Thanks very much!

[@reabetswesebetlele873]

if you look at your SOFP your PPE and ROUA are shown separately.

[@medhatali2292]

The income tax in P&L is 2500 , while you record it in CFs at 1400, any specific reason for that?

[@CPDbox]

I recommend watching the video on making statements of cash flows here: czcams.com/video/cowWubXtzLM/video.html You will see that in the statement of cash flows, you enter the balance sheet changes and not profit or loss items first. As for the tax, 1400 is the change in tax liability from the balance sheet (2100-700).

[@jje12345]

May i know why interest and income tax expense are considered as non cash item? I thought they are cash items because you need to pay them like salary and wages? It is unlike depreciation. Thx

[@CPDbox]

Well, expense is treated as non-cash and actual payment as cash.

[@jje12345]

@@CPDbox thx 😀

[@rakesh5484]

Need assistance to become ACCA