A Reconciliation Between the Operating Profit After Tax and the Net

Multiple Choice

A reconciliation between the operating profit after tax and the net cash flow from operating activities:

A) highlights changes in the working capital accounts from one year to the next.
B) reinforces the link between the cash received from operating activities and the reported profit or loss for the period.
C) shows the differences in accrual transactions and cash flow.
D) all the above options are correct.