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- IAS 7 – Statement of Cash Flows 0%
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Question 1 of 9
1. Question
Unrealised gains and losses arising from changes in foreign currency exchange rates are __________.
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Question 2 of 9
2. Question
Cash flows from interest and dividends received and paid shall be classified as:
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Question 3 of 9
3. Question
Cash flows arising from taxes shall be classified as __________.
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Question 4 of 9
4. Question
When an investor accounts for a subsidiary using the equity method, they must restrict its reporting in the Statement of Cash flows to the cash flows between itself and the invest.
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Question 5 of 9
5. Question
An entity that reports its interest in an associate or a joint venture using the equity method includes in its statement of cash flows the cash flows in respect of its investments in the associate or joint venture, and distributions and other payments or receipts between it and the associate or joint venture.
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Question 6 of 9
6. Question
The aggregate cash flows arising from obtaining or losing control of subsidiaries or other businesses shall be presented separately and classified as __________.
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Question 7 of 9
7. Question
Which of the following shall be disclosed by an entity in respect of both obtaining and losing control of subsidiaries during the period?
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Question 8 of 9
8. Question
Which of the following agrees with IAS 7 regarding investing and financing transactions that do not require the use of cash or cash equivalents?
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Question 9 of 9
9. Question
Which of the following are examples of non-cash transactions?
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