In a Statement of Cash Flows Using the Indirect Method,an

question 139

Multiple Choice

In a statement of cash flows using the indirect method,an increase in available-for-sale securities due to an increase in their fair value should be reported as:

• A)A deduction from net income in determining cash flows from operating activities.
• B)An addition to net income in determining cash flows from operating activities.
• C)An investing activity.
• D)Not reported.

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Definitions:

Specific Behaviors

Specific behaviors are distinct actions or reactions that an organism exhibits, which can be observed and measured in a concrete and identifiable manner.

Sexual Imagery

Visual or mental images that are sexual in nature and can evoke sexual feelings and thoughts.

Consciousness

The awareness of one's own existence, sensations, thoughts, and surroundings.

Observable Behavior

Measurable actions or responses in individuals that can be visually witnessed and recorded by others.