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IAS 7 - Coggle Diagram
IAS 7
General lessons
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- That interest has 2b taken into acc in cash generated 4rm operations
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- Anything that is recognized at PV, it will eventually be unwinded of i.
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Things to note
- If sold at a loss, add the loss
- If sold at a profit, deduct the profit from proceeds
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- For PPE, amounts in T-acc are included at their CA
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When doing the PPE, remember the 6 finger method.
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DT
When the balance increase, it means our tax expense also increases, therefore it has to be subtracted.
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