Which of the following items would be presented in a Statement of Cash Flows?
A)Payment of dividends through a share investment scheme
B)Acquisition of an investment in a subsidiary for consideration consisting of an exchange of non-current assets and liabilities
C)Proceeds from the issue of debentures
D)Refinancing of long-term debt

Question

Quizplus · Accepted Answer

Proceeds from the issue of debentures are included in the financing activities section of the Statement of Cash Flows as they represent cash inflows from financing activities.

Which of the Following Items Would Be Presented in a Statement