Which of the following items must be separately disclosed in the statement of cash flows?
I. Interest paid
II. Dividends paid
III. Interest received
IV. Dividends received
V. Auditor's remuneration paid
A) II, III and IV only.
B) I, II and V only.
C) II, III, IV and V only.
D) I, II, III and IV only.

Question

Quizplus · Accepted Answer

Interest paid, dividends paid, interest received, and dividends received must be separately disclosed in the statement of cash flows according to IAS 7. Auditor's remuneration paid is not required to be separately disclosed in the statement of cash flows.

Which of the Following Items Must Be Separately Disclosed in the Statement