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Which of the following statements are true regarding consolidated cash flows after the acquisition of...

Which of the following statements are true regarding consolidated cash flows after the acquisition of a subsidiary?

Select ALL that apply.

A.

The subsidiary's cash inflows and outflows become part of the group after purchase

B.

Cash acquired from the subsidiary upon purchase is represented as a cash inflow

C.

Adjustments need to be made to group working capital in light of the working capital acquired from the subsidiary

D.

Net cash paid to acquire a subsidiary is shown as a cash inflow within the cash flow from investing activities

E.

Disclosure notes are required to show cash and cash equivalents paid or received, but not details of goodwill, assets and liabilities acquired

F.

Further adjustments are required to cash inflows and outflows after profit has been consolidated

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