IAS 7 Activities Test Flashcards
Profit before tax?
Operating and positive
Finance cost?
Operating and positive
Investment income?
Operating and negative
Depreciation/amortisation?
Operating and positive
Profit on disposal of PPE?
Operating and negative
Loss on disposal of PPE?
Operating and positive
Increase in inventories?
Operating (negative)
Increase in trade receivables?
Operating (negative)
Increase in trade payables?
Operating (positive)
Increase in provisions?
Operating (positive)
Interest paid?
Operating (negative)
Income taxes paid?
Operating (negative)
Purchase of PPE?
Investing (negative)
Proceeds from sale of PPE?
Investing (positive)
Proceeds from sale of investment property?
Investing (positive)
Development expenditure?
Investing (negative)
Proceeds from issue of share capital? (rights issue)
Financing (positive)
Proceeds from issue of loan notes
Financing (positive)
Proceeds from issue of debentures
Financing (positive)
Lease obligations paid?
Financing (negative)
Payment of lease liabilities?
Financing (negative)
Dividends paid?
Financing (negative)
Lease obligations paid calculation?
c/f (non-current+current) - (b/f + right of use asset - direct costs)
What is added back in depreciation working in operating activities?
PPE and RoU asset depreciation
Release of grant?
Operating activities (negative)
Working capital outflow?
Deducted
Working capital inflow?
Added
Purchase of IP?
Investing (negative)
Purchase of brand?
Investing (negative)
Net cash flow from operating activities?
Added
Net cash flow from investing activities?
Deducted
Net cash flow from financing activities?
Added
Purchase of PPE equation?
c/f - (b/f - carrying amonut on proceeds - depreciation + revaluation + acquired under a lease agreement + provisions)
Payments under leases equation?
c/f - (b/f + RoU initial measurement - direct costs)
Issue of shares equation?
c/f share capital and premium - (b/f share capital and premium + bonus issue)
Dividend paid equation?
c/f - (b/f + PFY)
RoU asset equation (not included in SCF)
c/f - (b/f - depreciation)
Where is RoU asset depreciation included?
In operating activities (positive)
Gain on sale of PPE equation?
Proceeds - CV (operating negative)
Developmetn expenditure equation?
c/f - (b/f - amortisation)
