Which of the Following Is Not Classified as a Financing

question 14

Multiple Choice

Which of the following is not classified as a financing activity by IAS 7/AASB 107?

• A) Dividends paid to shareholders
• B) The sale of shares that have been held as an investment
• C) The issue of shares by a company to raise capital
• D) Repayment of borrowings

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Definitions:

Provincial Legislation

Laws or statutes enacted by the legislative bodies of provincial governments in countries with a federal system of governance.

Municipal Zoning

A process by which municipalities divide land into zones where certain land uses are permitted or prohibited.

Environmental Protection Legislation

Laws and regulations designed to conserve the environment and protect natural resources from pollution and overexploitation.

Pollution Control

Actions and devices designed to reduce or eliminate the release of harmful substances into the environment.