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

---

Definitions:

Sympathy Strike

A work stoppage by one union in support of a strike initiated by another union, typically to support the striking union's goals.

Collective Bargaining

The process where employers and unions negotiate terms of employment, including wages, working conditions, and benefits, to reach a mutual agreement.

Strike Contingency Plan

A strategy developed by employers to mitigate the effects of a potential strike, ensuring business continuity by outlining alternative labor sources, operational adjustments, and communication plans.

Bargaining Structure

The framework or system within which negotiations between employers and unions or employees take place.