Which of these is a transaction that would be reported in the statement of cash flows itself rather than in the notes?

Question

Quizplus · Accepted Answer

The payment of an interim dividend is a cash outflow and is included in the operating activities section of the statement of cash flows. A bonus share issue and amortization of goodwill would not directly affect cash flows and would be disclosed in the notes to the financial statements. The acquisition of another entity by means of a share issue would be reported in the financing activities section of the statement of cash flows.

Which of These Is a Transaction That Would Be Reported