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Cash Flow Statement Quiz

The IASB specifies that “the elements directly related to the measurement of financial position are

Which of the following is not a long-term liability?

Where is the decreasing liquidity approach commonly used?

Which of the following is not a current asset?

Which of the following is a financial asset?

Classification by nature is the method often used in:

The cash flow statement consists of the following sections:

Which of the following statements is true?

The income statement impact on the cash flow statement is through revenues and expenses collected or paid during the year.

Continental European balance sheets reflect a patrimonial approach and so list current assets at the top.

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