This is Reading 23 for the 2021 exam. This CFA exam prep video lecture covers: Components and format of the cash flow statement Summary of differences between IFRS and US GAAP Direct and indirect methods for reporting cash flow from operating activities Non-cash activities For the COMPLETE SET of Level I Videos sign up for the IFT Level I FREE VIDEOS Package: Subscribe now: For more videos, notes, practice questions, mock exams and more visit: Visit us on Facebook: .
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Level I CFA: FRA Understanding Cash flow Statements-Lecture 1
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Level I CFA: FRA Understanding Cash flow Statements-Lecture 1
financial cash flow
आप हमारी वेबसाइट पर केवल ऑनलाइन पैसे कमाने के तरीकों के बारे में सबसे पूर्ण और विस्तृत जानकारी देख सकते हैं: यहाँ और देखें
आप हमारी वेबसाइट पर केवल ऑनलाइन पैसे कमाने के तरीकों के बारे में सबसे पूर्ण और विस्तृत जानकारी देख सकते हैं: यहाँ और देखें
11 comments
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You forgot to mention that IFRS distinguishes financial and non-financial companies. So the interests received for non-financial companies would be the investing operations but for financial companies (banks) it would be the operating operations. And others are considered anologically
Is it right to call the "gain from sale of van" an unrealized profit?
Thank you
At 5:35 where you have shown an example
Could you please explain why "Receipts from sale of van" is a CF and not the "Gains from sale of Van" ?
What is the difference between Gain and Receipt in this case?
Sir I did not understand why gain is an investiment, but not a CF. Can you help me with this?
i think you should have spent more time explaining the direct/ indirect method. thank you.
👌👌Sir you are the best
beautiful bird voice.
Why is salaries paid not considered as CF?
why is gain from sale of van? it is part of the disposal from the car sold