The Following Information Is Required to Be Disclosed in a Note

question 12

Multiple Choice

The following information is required to be disclosed in a note to the statement of cash flows, except:

• A) details of the aggregate cash flows arising from the acquisition or disposal of businesses.
• B) details of the cash flows arising from the acquisition or disposal of non-current assets.
• C) details of non-cash transactions in relation to investing and financing activities if not disclosed elsewhere.
• D) an explanation of the composition of cash and cash equivalents including identification of any balances that are not available for use.

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Definitions:

Meeting Outline

is a structured summary or agenda that outlines the topics, objectives, and timeline of a meeting.

Agenda

A list or plan that outlines the items or topics to be discussed or acted upon during a meeting or event.

Topics

Broad subjects or areas of interest that are explored or discussed.

Metacommunication

The process of communicating about communication itself, including the underlying messages or cues beyond the spoken words.