there are numerous pro forma's around but you will invariably find yourself amending the contents to suit your specific needs.
Also there are issues over what you decide to put where such as interest which can quite legitimately be an operating, financing or investing cashflow or a combination of them dependant upon what you are trying to state.
How comfortable are you with cashflow statements? Do you need to study them before finding a pro forma? If so, the Kaplan study texts for ACCA papers F7 and P2 are really good and also the Opentuition paper P2 lectures on group cashflows which really helped Neil (spamkebab) get a grip on them.
Might be worth noting that there are also different starting points for a cashflow statement and also the UK GAAP Cashflow statement is very, very, very different to the cashflow statement under IFRS so depends what standards you are working to as to what you need (for reference the standrads are (respectively) FRS1 and IAS7).
I know that didn't help at all but the question contained too little information for a simple direct answer.
As a complete aside, do you write the questions on a phone or something because I notice that they are always very short and to the point with no word wasted.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Mostly, on a phone / and in between two or three tasks juggled together Apologies, if my posts are a little vague
Yes, I have looked at the Cashflow statements in Kaplan P2 paper - some of these look a little too complicated. Therefore wanted to know whether there were simplified versions available, allowing to take a step back and understand the basics before looking back at the stuff in P2
your best bet then would be listening to the P2 lectures on group cashflow statements on opentuition.
there are four lectures and you can do the lot in a single sitting which will take a couple of hours out of your life but you will come away thinking. Now why did I think that was difficult?
The lecturer is very good if prone to going off at an angle sometimes and doing things like complimenting people on the new hair styles but all in all probably the best lecturer that I've encountered with a very down to earth approach coming from being a chartered accountant rather than only ever having been a lecturer and done the theory but never been exposed to the front line of the profession.
I'm affraid with Cashflow statements there's no real shortcut, only some books / webcasts being much better than others and to my mind first and second positions go to Opentuition and Kaplan P2 study text respectively.
Hope that helps and sorry that it's not an answer in itself but this one's quite a big subject,
kind regards,
Shaun.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
you need to become a member (free and no credit cards or anything) to get the course notes but the lectures are available even without membership.
Here's a link to their site :
http://opentuition.com/acca/
I think that the general reaction when people find this is along the lines of "How the hell did I not know of this before!".
Besides ACCA they also cover some AAT, ICAEW, CIMA, CAT and CPA but nothing to the level of the ACCA coverage.
They have a forum but people don't always answer posts and I think that some of the groups don't like outsoders (so a bit of a training ground there for Aweb lol). but forgetting the forum the ACCA lecturs are excellent.
HTH,
Shaun.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
I've just had a look and indeed it looks very interesting. Basically, could do ACCA studying in the spare time from the existing studying I'm doing, even if I don't become a member it's still good experience.
My impression is that it's another site run on the same grounds as this one basically for the benefit of the profession as a whole.
It's also been around for quite some time so not likely to disappear tomorrow.
Very impressed with the lectures which at times have brought life to very dry parts of the syllabus espechially when Mike goes off on one of his off piste examples that bring reality to the theory.
HTH,
Shaun.
__________________
Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Apologies, if my posts are a little vague
