CIMA BA3 · Chapter 12 · Question 6 of 10
Which of the following is a cash flow from investing activities under IAS 7?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) Proceeds from the sale of equipment
Explanation
Investing activities are the acquisition and disposal of long-term assets and other investments, so proceeds from selling equipment are investing inflows. Receipts from customers and payments to suppliers are operating, and a share issue is financing.
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