The presentation of cash flows from investing and financing activities is unaffected by the method of reporting cash flows from operations.
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Q20: The statement of cash flows can be
Q21: The statement of cash flows requires the
Q22: In very rare circumstances, IFRS allow entities
Q23: According to the Conceptual Framework, the definition
Q24: Entities may choose to present dividends paid
Q26: The direct method is preferable because income
Q27: According to IFRS, an entity can avoid
Q28: Major classes of gross cash receipts and
Q29: An entity using the indirect method sells
Q30: IAS 7 generally allows major classes of
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