Which of the following items must be separately disclosed in the statement of cash flows?
I - Dividends paid
II - Interest received
III - Dividends received
IV - Interest paid
V - Auditor's remuneration paid
A) I, II, III and IV only.
B) II, III and IV only.
C) I, II and V only.
D) II, III, IV and V only.

Question

Quizplus · Accepted Answer

Dividends paid and received, interest paid and received are all operating cash flows and must be separately disclosed in the statement of cash flows. Auditor's remuneration paid is not a cash flow item and therefore does not need to be separately disclosed.

Which of the Following Items Must Be Separately Disclosed in the Statement