5 thoughts on “Sample Disclosure – Sample Cash Flow Statement (12 October 2009)”

  1. Dear Sir,

    My Company has change the accounting period from 31 December to March 2010.
    The current financial statment now is 15 months fform 01.01.2009 – 31.03.2010.
    In this cases, how i disclosure my FS in complete??
    May i get the sample FS with u soon???

    Thank you.

  2. Your financial statements need to be presented as follows:-

    Current period 1.1.2009 to 31.3.2010, comparative figures 1.1.2008 to 31.12.2008.

    I would advise you to seek confirmation from your auditors, tax agent and company secretary before your proceed with the change because you need to consider other important factors such as the requirement of your company to conduct Annual General Meeting and also basis period for tax purposes. I won’t be able to provided you a sample for this. However, you could refer to this and see whether it fits your requirement:https://accountingcrashcourse.com////2009/10/20/sample-reports-and-financial-statements-20-october-2009/

  3. Interim dividend paid commonly is presented under investing activities because it is deemed a cost of obtaining financial resources from shareholders. However, it could also be presented as a component of cash flows from operating activities based on the argument that this could assist the users of financial statements to show the ability of the entity to pay dividends out of operating cash flows.

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