Since the net assets of Trudos Co will be consolidated the effects of the acquisition must be eliminated so that the movements on the assets and liabilities reflect only cash flows incurred by the group during the year. The impact of the acquisition of a subsidiary on the statement of cash flow is included in a note to the financial statements.

阿薩大大 發(fā)布于：2024-08-05 11:28:06 瀏覽71次   ACCA SBR
這句話怎么理解，為什么要消除合并帶來的影響？從集團的視角來看，現(xiàn)金流的變化包括母公司和子公司的現(xiàn)金流的變化。拿PPE舉例，P公司的PPE從年初到年底的變化會產(chǎn)生現(xiàn)金流。S公司的PPE從DOA到年底的變化會產(chǎn)生現(xiàn)金流。如果消除合并帶來的影響，不就是把S公司的現(xiàn)金流變化給剔除了嗎？
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LeslieY7 發(fā)布于2024-08-05 13:59:29

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