A statement of cash flows generally would NOT include the effects of
A) common shares issued at an amount greater than par value.
B) the purchase of treasury shares.
C) cash dividends paid.
D) stock dividends declared and issued.

Question

Quizplus · Accepted Answer

Stock dividends declared and issued do not involve cash transactions; they are a reallocation of amounts within shareholders' equity.

A Statement of Cash Flows Generally Would NOT Include the Effects