One of the main difficulties during the preparation of the cash flow statement is the answer to the question, to which segment qualify certain transactions. In such situations, it is essential to follow the substance of transactions and analyze in detail its accounting records. It makes a lot of difficulties especially accountants correct presentation of financial leasing.

Cash flows from investing and financing activities are presented using the direct method always. In-kind events and operations (non-cash) investing activities and financing activities are excluded from the cash flow statement. An example of such an operation is the acquisition of fixed assets through financial leasing.

The lessee should not present a cash flow statement including fixed assets acquired through finance lease, because it is the acquisition of a non-cash nature, and therefore do not affect cash flow.

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