Which of the Following Is Not a Cash Flow Disclosure

question 115

Multiple Choice

Which of the following is not a cash flow disclosure required by IFRS?

• A) a reconciliation of net income to net cash provided by operations under the direct method
• B) any cash balances that are held but not available for use
• C) policy regarding cash equivalents
• D) all significant noncash investing and financing activities

---

Definitions:

Legal Encyclopedias

Comprehensive written compilations that systematically summarize the law, typically arranged by subject matter, serving as an important reference tool for legal practitioners and scholars.

Corpus Juris Secundum

A comprehensive encyclopedia of United States law, including an extensive compilation and interpretation of cases and statutes.

American Jurisprudence 2d

A comprehensive encyclopedia set covering all fields of American law, serving as a secondary reference for legal principles.

Pocket Part

A pamphlet containing recent cases or changes in the law that is used to update legal encyclopedias and other legal authorities. It is called a “pocket part” because it slips into a pocket or sleeve in the front or back binder of the volume.