Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Each question is worth 2 marks.
Which of the following statements is/are correct?
(1) A statement of cash flows prepared using the direct method produces a different figure to net cash from operating
activities from that produced if the indirect method is used
(2) Rights issues of shares do not feature in a statement of cash flows
(3) A surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows
(4) A profit on the sale of a non-current asset will appear as an item under cash flows from investing activities in the
statement of cash flows
A 1 and 3 only
B 3 and 4 only
C 2 and 4 only
D 3 only
Answer:
D
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