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Cash Flow Statement

IPCC 1111 views 2 replies
How will u treat the following item in a CFS:

Receipt of Grant for capital projects                12,00,000
Amortization of Capital Grant                           6,00,000


This question came in CA papers in 2001 & also appears in the module but I could not understand the logic behind the treatment. Thanks in advance.
Replies (2)
Receipt of capital grant will come under the head of Cash from Financing activities n Amortisation will be less under cash frm extraordinary activities under the head of cash frm operating activities.
Thanks! but why do we subtract the amortisation


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