Chapter 5 Measuring and reporting cash flows

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Chapter 5 Measuring and reporting cash flows
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The relationship between the balance sheet, the
income statement and the cash flow statement
3
Standard layout of the cash flow statement
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Diagrammatic representation of the cash flow
statement
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Rolls-Royce plcSummarised cash flow statement
for the half year to 30 June 2005
This adjustment is required because transactions
are undertaken by the
company in different currencies and
movements in exchange rates can lead to gains
or losses arising.
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Deducing net cash inflows from operating
activities
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The indirect method of deducing the net cash
flows from the operating activities