In Accordance with AASB 107/IAS 7 Statement of Cash Flows

question 22

Multiple Choice

In accordance with AASB 107/IAS 7 Statement of Cash Flows investing and financing transactions that do NOT require the use of cash or cash equivalents should be:

• A) excluded from a statement of cash flows.
• B) presented in a statement of cash flows before operating, investing and financing activities.
• C) presented in the statement of cash flows after operating activities and before investing and financing activities.
• D) presented in a statement of cash flows after the operating, investing and financing activities.

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Definitions:

Electrical Stimulation of the Brain (ESB)

A neurological procedure that involves applying small electric currents to specific areas of the brain, used for research, therapy, or neurological interventions.

Electroencephalograph (EEG)

An electroencephalograph (EEG) is a device used to record the electrical activity of the brain through electrodes placed on the scalp.

Lateral Hypothalamus

A region in the brain known as the hunger center; it plays a significant role in promoting feeding and drinking behavior.

Overeating

The consumption of food in quantities greater than the body's energy requirements, often leading to weight gain and potential health issues.