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Two Silly Questions !!

Q1. What will be the treatment of increase in “NonCash operating net working capital” in order to calculate CFO under indirect method? and WHY?
*Non Cash Operating NWC = Receivable + Inventories  Payables
Q2. Can anyone explain me the treatment of Property, Plant & Equipment under IFRS when..
A. they are valued downwards for the first time?
B. they are valued downwards after the upward valuation?
C. they are valued upwards for the first time?
D. they are valued upwards after the previous devaluation?

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