In a Statement of Cash Flows, Proceeds from Issuing Equity

question 90

Multiple Choice

In a statement of cash flows, proceeds from issuing equity instruments should be classified as cash inflows from

• A) lending activities.
• B) operating activities.
• C) investing activities.
• D) financing activities.

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Definitions:

Functionality

The degree to which something is able to operate or serve a purpose effectively in a given context.

Identity

The way by which an individual perceives themselves, encompassing aspects like personal identity, social roles, and cultural identity.

Conservation

The knowledge that quantity is unrelated to the arrangement and physical appearance of objects.

Centration

A cognitive limitation in early childhood, where focus is placed on one salient aspect of a situation, neglecting other relevant aspects.