Changes in non-current liabilities and equity in the balance sheet appear in the statement of cash flows under:
A) the reconciliation of operating profit with cash flow from operating activities.
B) operating activities.
C) investing activities.
D) financing activities.

Question

Quizplus · Accepted Answer

Changes in non-current liabilities and equity are generally associated with financing activities, such as issuing or repaying debt or equity instruments. Therefore, they would appear in the financing activities section of the statement of cash flows.

Changes in Non-Current Liabilities and Equity in the Balance Sheet