The order of presentation of activities on the cash flow statement is
A) operating, investing, and financing.
B) operating, financing, and investing.
C) financing, operating, and investing.
D) financing, investing, and operating.

Question

Quizplus · Accepted Answer

The correct order of presentation of activities on the cash flow statement, according to the generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS), is operating, investing, and financing activities. This order reflects the logical flow from the core business operations to investment activities and finally, financing activities.

The Order of Presentation of Activities on the Cash Flow