The following are cash flow transactions for Greenfell Ltd.

Which of the following combinations include all the non-cash investing and financing transactions of Greenfell Ltd that is required to be disclosed in the notes to the accounts in AASB 107 "Cash Flow Statements"?
A) I and II;
B) I, II and VI;
C) III, IV and V;
D) III, IV and VI;
E) IV, V and VI.

Question

The following are cash flow transactions for Greenfell Ltd.

Which of the following combinations include all the non-cash investing and financing transactions of Greenfell Ltd that is required to be disclosed in the notes to the accounts in AASB 107 "Cash Flow Statements"?
A) I and II; 
B) I, II and VI; 
C) III, IV and V; 
D) III, IV and VI; 
E) IV, V and VI.

Quizplus · Accepted Answer

Non-cash investing and financing transactions are those transactions that do not involve cash but still have an impact on the company's financial position. In the given transactions, the non-cash investing and financing transactions are:
III - Issue of shares for non-cash consideration
IV - Acquisition of property, plant, and equipment through a finance lease
VI - Depreciation expense
Therefore, the only combination that includes all three of these transactions is option D.

The Following Are Cash Flow Transactions for Greenfell Ltd