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What is Group Cash Flow Statement Guide about?

This document provides an overview of preparing group cash flow statements. It discusses the two main formats - direct and indirect methods. Under the direct method, operating activities include cash received from customers and paid for expenses, investing activities include cash flows for purchasing/selling non-current assets, and financing activities include equity cash flows like dividends and debt cash flows like loan repayments. The indirect method is similar but calculates cash from operations indirec

Author

Amanda7

Language

EN