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Questions and Answers
IAS 7 requires entities to present a statement of cash flows as an integral part of their primary financial statements.
IAS 7 requires entities to present a statement of cash flows as an integral part of their primary financial statements.
True (A)
Investing and financing activities are presented on a net basis in the statement of cash flows.
Investing and financing activities are presented on a net basis in the statement of cash flows.
False (B)
All entities that prepare financial statements in conformity with IFRSs are required to present a statement of cash flows.
All entities that prepare financial statements in conformity with IFRSs are required to present a statement of cash flows.
True (A)
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