Examlex
Which of the following activities is excluded from the statement of cash flows under IFRS?
Ear Infections
An infection of the ear, particularly common in children, that can affect the outer, middle, or inner ear, leading to pain, fever, and hearing problems.
Child Abuse
Any action by another person – adult or child – that causes significant harm to a child, including physical, emotional, sexual abuse, or neglect.
Neglect
The failure to provide for a child's basic needs, including physical, emotional, educational, and health care needs, resulting in potential harm to the child's well-being.
Geriatric Care Centers
Facilities dedicated to addressing the health care and living needs of elderly individuals, offering services from basic assistance to advanced medical care.
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