In preparing a company's statement of cash flows complying with IAS 7 Statements of Cash FIOWS which, if any, of the following items could form part of the calculation of cash flow from financing activities? 1 Proceeds of sale of premises 2 Dividends received 3 Bonus issue of shares
A、1 only
B、2 only
C、3 only
D、None of them
A、1 only
B、2 only
C、3 only
D、None of them
【参考答案及解析】
1 Proceeds from sale of premises appears under investing activities. 2 Dividends received appears under operating or investing activities. 3 A bonus issue of shares is not a cash flow.
1 Proceeds from sale of premises appears under investing activities. 2 Dividends received appears under operating or investing activities. 3 A bonus issue of shares is not a cash flow.