The Exposure Draft (ED)called the "Disclosure Initiative-Proposed Amendments to IAS7

question 57

Multiple Choice

The Exposure Draft (ED) called the "Disclosure Initiative-Proposed Amendments to IAS7" proposes

• A)replacement of IAS 7: Statement of Cash flows.
• B)amendments that would provide additional information about investing activities.
• C)amendments that would provide additional information about financing activities.
• D)amendments that would provide additional information about operating activities.

---

Definitions:

Employment Equity Plan

A strategic approach aimed at improving workforce representation and creating equitable opportunities for all employees, specifically focusing on eliminating barriers faced by designated groups.

Diversity Management

The practice of addressing and supporting multiple lifestyles and personal characteristics within a defined group. Management initiatives are usually aimed at creating a positive work environment where the differences of all employees are recognized and valued.

Cultural Assessment

A process of evaluating and understanding the values, practices, attitudes, and demographics within a certain culture or organization.

Diversity Management

The strategic approach aimed at fostering and maintaining a diverse workforce by addressing and valuing differences among employees, such as culture, race, gender, and age.