IAS 7/AASB 107 defines activities that relate to changes in the size and composition of the financial structure of an entity as:

Question

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Financing activities primarily relate to changes in the size and composition of the financial structure of an entity, including raising and repaying capital, as well as paying dividends. Borrowing and issuing shares are examples of financing activities. Investing activities involve the acquisition and disposal of non-current assets, while share capital and reserves are components of the statement of financial position rather than activities.

IAS 7/AASB 107 Defines Activities That Relate to Changes in the Size