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:

Lower-Status

Indicates a position or ranking that is considered to be inferior or less prestigious compared to others within a hierarchy or social structure.

Black Individuals

Persons identified or identifying themselves as having ancestry from any of the black racial groups of Africa.

Generalized Sense

A broad or widespread feeling or perception, not tied to specific instances or details, often reflecting a common or societal viewpoint.

Powerlessness

The sense of having little or no control over events.