Which of the following items is required to be presented in a statement of cash flows?
A) Depositing cash on hand in the bank account.
B) Payment of dividends through a share investment scheme.
C) Proceeds from the issue of debentures.
D) Acquisition of an investment in a subsidiary for consideration consisting of an exchange of non-current assets and liabilities.

Question

Quizplus · Accepted Answer

Proceeds from the issue of debentures are required to be presented in a statement of cash flows under financing activities, as they represent cash inflows from raising debt.

Which of the Following Items Is Required to Be Presented