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

[@yustinazahra4077]

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

[@serajur]

Nicely presented. Thanks.

[@dianpramono4896]

Very helpful..thank you very much

[@ahmedmsawy]

Very helpful Can we get the excel file plz?

[@richardsendawula1800]

You are a Superstar

[@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.

[@Melki]

Thank you it's so relatable

[@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: kzbin.info/www/bejne/maDaiKiYjdmtgq8 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).

[@swallehnyakamatura]

Thanks alot

[@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 😀

[@shereefsameh4887]

Good

[@rakesh5484]

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