Investing activities are defined by AASB 107 as those that:
A) Relate to the changing size or composition of the capital management structure of the entity.
B) Relate to the acquisition or disposal of inventory.
C) Relate to the acquisition and/or disposal of non-current assets and investments not falling into the definition of cash.
D) Relate to changes in capital or liabilities used to fund long-term assets.
E) None of the given answers.

Question

Quizplus · Accepted Answer

Investing activities include the acquisition and disposal of non-current assets and investments not falling into the definition of cash, such as property, plant, and equipment, and long-term investments. Choice A relates to capital structure; choice B relates to operating activities; choice D relates to financing activities.

Investing Activities Are Defined by AASB 107 as Those That