The following are cash flow transactions for Greenfell Ltd:
$$\begin{array} { | l | l | }
\hline \text { I } & \text { Depreciation and amortisation } \
\hline \text { II } & \text { Impairment loss } \
\hline \text { III } & \text { Issue of bonus shares } \
\hline IV & \text { Conversion of debt to equity } \
\hline V & \text { Purchase of property plant and equipment } \
\hline VI & \text { Dividend reinvestment } \
\hline
\end{array}$$
Which of the following combinations includes all the non-cash investing and financing transactions of Greenfell Ltd that are required to be disclosed in the notes to the accounts as per AASB 107 Statement of Cash Flows?
A) I and II
B) I, II and VI
C) III, IV and V
D) III, IV and VI

Question

The following are cash flow transactions for Greenfell Ltd:
$$\begin{array} { | l | l | } 
\hline \text { I } & \text { Depreciation and amortisation } \
\hline \text { II } & \text { Impairment loss } \
\hline \text { III } & \text { Issue of bonus shares } \
\hline IV & \text { Conversion of debt to equity } \
\hline V & \text { Purchase of property plant and equipment } \
\hline VI & \text { Dividend reinvestment } \
\hline
\end{array}$$
Which of the following combinations includes all the non-cash investing and financing transactions of Greenfell Ltd that are required to be disclosed in the notes to the accounts as per AASB 107 Statement of Cash Flows?
A) I and II
B) I, II and VI
C) III, IV and V
D) III, IV and VI

Quizplus · Accepted Answer

Non-cash investing and financing transactions are not reported in the statement of cash flows but must be disclosed in the notes. Issue of bonus shares (III), conversion of debt to equity (IV), and dividend reinvestment (VI) are examples of such transactions.

The Following Are Cash Flow Transactions for Greenfell Ltd Which of the Following Combinations Includes All the Non-Cash Investing