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- IAS 7 – Statement of Cash Flows 0%
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Question 1 of 10
1. Question
Which of the following does not comprise the statement of cash flow?
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Question 2 of 10
2. Question
IAS 7 requires all entities, except financial institutions, to present a statement of cash flow.
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Question 3 of 10
3. Question
A statement of cash flows, when used in conjunction with the rest of the financial statements, provides information that enables users to evaluate the __________.
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Question 4 of 10
4. Question
What is the value of the historical cash flow information?
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Question 5 of 10
5. Question
Which of the following terms does this statement define: ‘activities that result in changes in the size and composition of the contributed equity and borrowings of the entity’?
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Question 6 of 10
6. Question
Which of the following does not comprise ‘cash’?
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Question 7 of 10
7. Question
Investments normally qualify as a cash equivalent only when they have a short maturity of __________.
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Question 8 of 10
8. Question
How will a bank overdraft, which is repayable on demand, be treated for the purposes of a statement of cash flow?
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Question 9 of 10
9. Question
Bank borrowings are generally considered to be __________.
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Question 10 of 10
10. Question
Cash flows exclude movements between items that constitute cash or cash equivalents because these components are part of the cash management of an entity rather than part of its operating, investing and financing activities.
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