I am preparing a set of consolidated accounts under IFRS and have included a consolidated statement of cashflows (obviously), but I am unsure whether or not I need to include a seperate statement for the company only?
I know this isn't necessary under UK GAAP, but I understand that the exemptions that apply under FRS 1 don't apply under IFRS, and wondered if this was one of those exemptions?
Any guidance on this would be much appreciated!
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Regrettably, after the ICAEW kicked our backside over us not including one on one client who went IFRS, I can confirm a cashflow is also needed for the company as well the group.