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I am using indirect method to do the cash flow. Where should I take the balance sheets difference of deferred tax provision? (or the increase in deferred tax). Can I take the balance sheets difference under working capital changes?
in IAS 7 - Statement of Cash Flows by

1 Answer

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I think you can consider that in the tax payment. Take it as part of current tax provision in balance sheet differences.
by Level 5 Member (25.6k points)