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

question 4

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 bankers

• 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:

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Persistent traits that characterize a person's actions, mindset, and emotional tendencies.

Stability

The condition of being steady and unchanging, often referring to emotional or structural consistency.

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Substances used to sweeten foods and beverages without the caloric content of sugar, often synthetically produced.