A company sold warehouse premises at a loss during a financial period. How would this transaction be included in a statement of cash flows for the period that complies with IAS 7 Statement of Cash F/ows and that uses the indirect method to present cash flows from operating activities? Loss on disposal Proceeds from sa/e in cash flows from
A、Deduct as an adjustment in the calculation of cash flows from operating activities Include in cash flows from investing activities
B、Deduct as an adjustment in the calculation of cash flows from operating activities Include in cash flows from operating activities
C、Add as an adjustment in the calculation of cash flows from operating activities Include in cash flows from investing activities
D、Add as an adjustment in the calculation of cash flows from operating activities Include in cash flows from operating activities
A、Deduct as an adjustment in the calculation of cash flows from operating activities Include in cash flows from investing activities
B、Deduct as an adjustment in the calculation of cash flows from operating activities Include in cash flows from operating activities
C、Add as an adjustment in the calculation of cash flows from operating activities Include in cash flows from investing activities
D、Add as an adjustment in the calculation of cash flows from operating activities Include in cash flows from operating activities
【参考答案及解析】
A loss on disposal of a non-current asset is added back as an adjustment in the calculation of cash flows from operating activities (using the indirect method), and the cash received from the disposal is included within cash flows from investing activities
A loss on disposal of a non-current asset is added back as an adjustment in the calculation of cash flows from operating activities (using the indirect method), and the cash received from the disposal is included within cash flows from investing activities