IAS 7 Statement of Cash Flows Requires That Investing and Financing

question 13

Multiple Choice

IAS 7 Statement of Cash Flows requires that investing and financing transactions that do NOT require the use of cash or cash equivalents should be:

• A) excluded from a Statement of Cash Flows;
• B) included in a Statement of Cash Flows before operating, investing and financing activities;
• C) presented in the Statement of Cash Flows after operating activities and before investing and financing activities;
• D) presented in a Statement of Cash Flows after the operating, investing and financing activities have been presented.