A statement of cash flows typically would not disclose the effects of
A) capital stock issued at an amount greater than par value.
B) stock dividends declared.
C) cash dividends paid.
D) a purchase and immediate retirement of treasury stock.

Question

Quizplus · Accepted Answer

Stock dividends declared do not affect the cash flow of a company since they are merely a distribution of additional shares to shareholders, not involving any cash transaction.

A Statement of Cash Flows Typically Would Not Disclose the Effects