Which of the Following Activities Is Excluded from the Statement

question 175

Multiple Choice

Which of the following activities is excluded from the statement of cash flows under IFRS?

• A) Financing activities
• B) Investing activities
• C) Noncash investing and financing activities
• D) operating activities

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Definitions:

Partnerships

A lawful business arrangement involving two or more people who divide both the management responsibilities and the earnings.

Residual Income Claimants

Individuals or entities entitled to the income that remains after all other expenses and obligations have been met, typically referring to owners or shareholders.

Operational Efficiency

The ability of an organization to minimize inputs and costs while maximizing outputs and services.

Market Rate

The prevailing price or interest rate for goods, services, or securities in a competitive market.