Examlex
According to IAS 7 Statement of Cash Flows, which of the following items does NOT fall within the definition of cash?
Benzoic Acid
A simple aromatic carboxylic acid, used in the manufacture of various cosmetics, dyes, plastics, and as a preservative.
Potassium Hydroxide
A strong inorganic base used in various chemical reactions, including neutralization and saponification processes.
Sodium Bicarbonate
A salt composed of sodium and bicarbonate ions, commonly known as baking soda, used widely in baking, cleaning, and as an antacid.
Carbon Dioxide Bubbles
Gas bubbles consisting of carbon dioxide, commonly observed when a carbonated drink is opened or during certain chemical reactions.
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