Cannot link B/S items to change in WC on CF/S for IFRS company

I am from an IFRS-based country and is doing a project to showcase my financial modelling skills. 

I have encountered a problem where I have no idea how to link change on B/S items to the change in WC in the CF/S (accounts payables is mixed with other payables and accrued expenses on the B/S but separated in a way I can't figure out on the CF/S, same goes for receivables). There is no disclosure and I have spent days just to not figure it out. 

My question is: If I want to use the DSO, DOH and DPO to project B/S items and in turn project change in WC in the CF/S, and this method differs from how the company calculates it CF/S historically. Is it "allowed" in banking, and if it is, how common practice is it, especially for IFRS companies. 

1 Comments
 

Qui aliquid impedit porro adipisci perspiciatis. Minima quis dolor adipisci rem inventore enim odio. Velit tempora voluptatibus voluptate quaerat. Veniam suscipit voluptatem praesentium. Non non nemo quisquam ut nihil. Voluptates laboriosam molestiae sint voluptatem labore eos dolorem.

Quae nam aut deleniti voluptatem fuga doloribus. Deleniti aspernatur consequatur ut voluptatum. Ducimus culpa aspernatur animi reprehenderit aliquam. Et a eaque officia incidunt officiis. Dolor mollitia consequatur reprehenderit vel delectus molestias ullam.

Voluptas debitis animi corporis enim. Id cum quasi est eum. Beatae laudantium id exercitationem ut fugit molestiae et. Quod quo blanditiis aut voluptas optio. Asperiores ex odit deserunt cum.

Career Advancement Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.4%
  • Morgan Stanley 08 97.8%
  • Goldman Sachs 02 97.3%

Overall Employee Satisfaction

August 2026 Investment Banking

  • Moelis & Company No 99.5%
  • Evercore No 98.9%
  • Morgan Stanley 01 98.4%
  • Banco Santander 02 97.8%
  • BMO Capital Markets 12 97.3%

Professional Growth Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 07 98.4%
  • Goldman Sachs 01 97.8%
  • JPMorgan No 97.3%

Total Avg Compensation

August 2026 Investment Banking

  • Vice President (16) $429
  • Associates (50) $259
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (25) $178
  • Intern/Summer Associate (14) $159
  • 1st Year Analyst (84) $151
  • Intern/Summer Analyst (75) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”