Which of the Following Items Must Be Separately Disclosed in the Statement

question 16

Multiple Choice

Which of the following items must be separately disclosed in the statement of cash flows?
I - Dividends paid
II - Interest received
III - Dividends received
IV - Interest paid
V - Auditor's remuneration paid

• A) I, II, III and IV only.
• B) II, III and IV only.
• C) I, II and V only.
• D) II, III, IV and V only.

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Definitions:

Salvage Value

The forecasted value of an asset at the termination of its utility period.

Repair And Maintenance

Activities and expenses associated with restoring or maintaining the operational functionality of assets or property.

Depreciation Method

A systematic approach for allocating the cost of a tangible asset over its useful life, reflecting the asset's consumption, wear and tear, or obsolescence.

Sum-Of-The-Years'-Digits

A method of accelerated depreciation calculating an asset's depreciation expense based on its remaining useful life, leading to higher depreciation charges in the early years.