Which of the Following Is Not Required in Respect of the Cash

question 21

Multiple Choice

Which of the following is not required in respect of the cash flow statement?

• A)separately reported cash flows from investing activities
• B)cash flow relating to income tax
• C)the policies by which the entity decides what are cash and cash-equivalent items
• D)the proportion of sales that are not on credit

---

Definitions:

Supply Partnership

A collaborative agreement between a supplier and a buyer to ensure products or services are available at the right time, quality, and price.

Mutually Beneficial Objectives

Goals or intentions that provide advantages or positive outcomes for all parties involved in a particular situation or agreement.

Policies

Formal guidelines or rules set by an organization to regulate and guide decisions and actions in various scenarios.

Sustainable Procurement

The practice of acquiring goods and services in a way that achieves value for money on a whole-life basis in terms of generating benefits not only to the organization but also to society and the economy, while minimizing damage to the environment.