In the Statement of Cash Flow for a Proprietary Fund, the acquisition or disposition of a fixed asset, and related grants or transfers, would be excluded in cash flows from capital and related financing activities.

Question

Quizplus · Accepted Answer

In the Statement of Cash Flow for a Proprietary Fund, the acquisition or disposition of a fixed asset, and related grants or transfers, are included in cash flows from capital and related financing activities, reflecting how these transactions affect the fund's cash position.