For the cash flow statements, we all know we start from net income before adjusting for working capital changes and non-cash adjustments.
I understand that non-cash adjustments include depreciation, ammortisation, impairments but would like to know what else can be classified as non-cash adjustments?
Does unrealised/realised gains and losses in financial derivatives count?
Does gains from disposal of assets count as well? (Don't think so, seeing as it is definitely not non-cash, but would like to confirm)
Thank you!
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