In preparing a company's statement of cash flows complying with IAS 7 Statements of Cash?FIOWS ?
?which,?if any, of the following items could form part of the calculation of cash flow from financing?activities?
??1?Proceeds of sale of premises
?2?Dividends received
?3?Bonus issue of shares?
1?Proceeds from sale of premises appears under investing activities.
2?Dividends received appears under operating or investing activities.
3?A bonus issue of shares is not a cash flow.
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Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful
representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error
Which of the following accounting concepts means that similar items should receive a similar accounting treatment?
Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy
Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for
Financial Reporting?
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