Consolidated cash flow

FX impact on each working capital item will be computed on the closing rate and will be adjusted against the movement in each working capital item. All other items of cash flows are reflected at the exchange rate on which the transactions are done. Additions to fixed assets must be shown on the date of purchase of property.

Adjustment of FX in cash flow statement is bit critical and complex process. It is difficult to explain in brief about the said process. Please read some text books to acquire further knowledge on this subject.

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