F7: Analysing a statement of cash flows

ACCA: Technical articles - A podcast by ACCA Student Podcasts

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A key part of the Financial Reporting exam is the ability to analyse a set of financial statements. The statement of cash flows is one of the primary financial statements, and Financial Reporting candidates must be able to explain the performance of an entity based on all of the financial statements including the cash flows given. This podcast explores how candidates can understand the different sections of the statement and analyse the implications for the business.