Give an example of the information to be included under each of the headings in an FRS 1-based cash flow statement and indicate why this information might be useful.

Data from FRS 1

Cash flows relating to items classed as exceptional or extraordinary in the profit and loss account should be shown under the appropriate standard headings, according to their nature. They should be identified in the cash flow statement or a note to it and the relationship between the cash flows and the originating exceptional or extraordinary item should be explained. Where the cash flows themselves are exceptional because of their size or incidence but the underlying event that gave rise to them is not, sufficient disclosure should be given to explain their cause and effect.