Cash inflows and outflows associated with changes in non-current liabilities and equity, not arising from profit, are included in which section of the cash flow statement?
A) investing
B) non-current
C) operating
D) financing

Question

Quizplus · Accepted Answer

The cash inflows and outflows associated with changes in non-current liabilities and equity, not arising from profit (such as issuing or buying back shares, paying dividends, or taking out loans) are included in the financing section of the cash flow statement.

Cash Inflows and Outflows Associated with Changes in Non-Current Liabilities