The correct order of the sections on a statement of cash flows is
A)operating, investing, financing.
B)financing, investing, operating.
C)investing, operating, financing.
D)operating, financing, investing.

Question

Quizplus · Accepted Answer

The correct order of the sections on a statement of cash flows is operating activities, investing activities, and financing activities. This order is consistent with the format prescribed by accounting standards such as the International Accounting Standards Board's International Financial Reporting Standards (IFRS) and the Financial Accounting Standards Board's Generally Accepted Accounting Principles (GAAP) in the United States.

The Correct Order of the Sections on a Statement of Cash