Examlex
Which of the following activities is excluded from the statement of cash flows under IFRS?
Minorities
Minorities refer to groups of people who are differentiated from the social majority based on ethnicity, race, religion, or other factors, and who may face varying degrees of socio-economic or political marginalization.
Foreign Born
Individuals who were born outside the country of their current residence.
Graduate Programs
Advanced academic degrees pursued after completing an undergraduate degree, such as master's and doctoral degrees.
Undergraduate Programs
Educational programs offered by colleges and universities that lead to a bachelor's degree or equivalent qualifications.
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