MFRS

Cash flow statements – common pitfalls and application issues (Part III - Presentation .....

There are a number of presentation issues that have created differences in the practical application of MFRS 107.

The Part III of this series of Hot Topics will highlight the more common issues and provide some reminders of how to address them. In some areas, an entity can choose the most appropriate method of presentation, which should then be applied consistently each period.