IAS 7 Encourages, but Does NOT Require, the Disclosure Of

question 18

Multiple Choice

IAS 7 encourages, but does NOT require, the disclosure of:
I the amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments, indicating any restrictions on the use of these facilities
II the aggregate amount of cash flows that represent increases in operating capacity separately from those cash flows that are required to maintain operating capacity
III the amount of the cash flows arising from the operating, investing and financing activities of each reportable segment
IV the name(s) of the entity's banks

• A) I, II and IV;
• B) II, III and IV;
• C) I, III and IV;
• D) I, II and III.

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Definitions:

Introduction

An initial section of a document or speech that outlines the purpose and objectives.

Logical Locations

Strategic placement of elements or information in a way that follows a clear and understandable order or rationale.

Descriptions

The act of providing details or characteristics of someone or something.

Booting

The process by which a computer system starts up, initializing the operating system and hardware before becoming usable.