Which of the Following Is Not a Cash Flow Disclosure

question 96

Multiple Choice

Which of the following is not a cash flow disclosure required by IFRS?

• A)a reconciliation of net income to net cash provided by operations
• B)any cash balances that are held but not available for use
• C)policy regarding cash equivalents
• D)all significant noncash investing and financing activities

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Definitions:

Entry Restrictions

Regulations or barriers that prevent new competitors from entering an industry or market, often to protect existing businesses and control market dynamics.

Revenue Function

A mathematical representation that calculates the total revenue generated by selling goods or services at different prices.

Total Profits

The overall financial gain made by a business, calculated as the total revenue minus total expenses.

Utility Function

A representation or model that quantifies an individual's preferences for various outcomes or bundles of goods and services, used in economics to analyze behavior.