Which of the Following Is False Concerning the Statement of Cash

question 9

Multiple Choice

Which of the following is false concerning the statement of cash flows?

• A)When pension expense exceeds cash funding, the difference is deducted from investing activities on the statement of cash flows.
• B)The IASB requires companies to classify all income taxes paid as operating cash outflows.
• C)Under IFRS, the purchase of land by issuing ordinary shares will be shown as a cash outflow under investing activities and a cash inflow under financing activities.
• D)All of the above are true concerning the statement of cash flows.

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Definitions:

Nonquantitative Signals

Indicators or information used in analysis or decision-making that are not expressed in numerical or statistical form.

External Forces

These are the factors outside of an organization that can affect its performance and strategy, including economic, social, political, and technological influences.

Relinquish Priorities

The act of letting go or giving up previously held priorities in favor of new ones or in response to changing circumstances.

Cross-functional Goals

Objectives that require collaboration and coordination across different departments or functions within an organization to achieve.