According to IAS 7 Statement of Cash Flows, Which of the Following

question 14

Multiple Choice

According to IAS 7 Statement of Cash Flows, which of the following items does NOT fall within the definition of cash?

• A) Bank notes and coins;
• B) Non-bank bills readily convertible to cash;
• C) An investment with a short maturity of, say, three months or less from the date of acquisition;
• D) Trade receivables.

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Definitions:

Classical Conditioning

A type of learning through which an organism learns to associate one stimulus with another.

Operant Conditioning

A method of learning that employs rewards and punishments for behavior, encouraging the likelihood of a behavior being repeated.

Extinction

In psychology, the gradual weakening and disappearance of a conditioned response when the conditioned stimulus is repeatedly presented without the unconditioned stimulus.

Temper Tantrums

Emotional outbursts, often characterized by crying, screaming, or aggressive behaviors, common in young children as a response to frustration or not having their needs met.