Which of the Following Transactions Would Be Reported Directly in the Statement

question 26

Multiple Choice

Which of the following transactions would be reported directly in the statement of cash flows rather than in the notes?

• A) Interim dividend paid
• B) A bonus share issue
• C) Amortisation of goodwill
• D) The acquisition of another entity by means of a share issue

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Definitions:

Workforce Planning

The process of analyzing an organization's future workforce needs and determining the necessary actions to meet those needs, including hiring, training, and restructuring.

Human Capital

Refers to the economic value of a worker's experience and skills, including factors like education, training, intelligence, skills, health, and other things employers value such as loyalty and punctuality.

Designated Group

Specific categories of individuals identified for preferential treatment or consideration based on various criteria such as race, gender, or disability.

University Graduates

Individuals who have completed a course of study at a university and received a degree or diploma.