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CIMAPRA17-BA3-1 Exam - Topic 1 Question 75 Discussion

In accordance with IAS 7 Statements of Cash Flow, which TWO of the following are cash flows presented as investing activities?
A) Cash paid for additions to property, plant and equipment and E) Interest received
B) Revaluation gam on property, plant and equipment
C) Interest paid
D) Dividends paid

CIMAPRA17-BA3-1 Exam - Topic 1 Question 75 Discussion

Actual exam question for CIMA's CIMAPRA17-BA3-1 exam
Question #: 75
Topic #: 1
[All CIMAPRA17-BA3-1 Questions]

In accordance with IAS 7 Statements of Cash Flow, which TWO of the following are cash flows presented as investing activities?

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Suggested Answer: A, E

by Vilma at Oct 02, 2023, 02:16 PM

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Paris
8 months ago
D seems out of place, not investing at all!
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Hillary
8 months ago
Revaluation gain isn't cash flow, right?
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Roslyn
8 months ago
Wait, isn't E also considered investing?
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Filiberto
9 months ago
I agree, A is spot on!
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Rolande
9 months ago
A is definitely an investing activity.
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Rosalia
9 months ago
I feel like dividends paid are usually classified under financing activities, so I’m leaning towards A and E for investing.
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Minna
9 months ago
I’m a bit confused about revaluation gains; I don’t think they count as cash flows, right?
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Jannette
9 months ago
I remember practicing a similar question, and I think interest received might also be considered an investing activity.
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Josphine
9 months ago
I think cash paid for additions to property, plant, and equipment is definitely an investing activity, but I'm not sure about the second one.
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Lashaunda
9 months ago
The key is to identify the cash flows related to the acquisition and disposal of long-term assets. I'm pretty sure A and E are the correct investing activities here.
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Dell
9 months ago
I'm a bit unsure on this one. I know investing activities are different from operating and financing, but I'm not totally clear on the specifics. I'll have to review the IAS 7 standard again.
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Alfreda
9 months ago
Okay, I remember that investing activities are things like buying or selling property, equipment, and investments. I think A and E are the right answers.
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Ronna
9 months ago
Hmm, let me think this through. I know investing activities are related to the purchase and sale of long-term assets, so I'll focus on those options.
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Roxane
9 months ago
I'm pretty confident I know this one. Cash paid for additions to property, plant and equipment and interest received are the two investing activities.
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Marilynn
10 months ago
Okay, let me think this through. I know there are some legal restrictions on monitoring, but I'm not sure if they apply broadly or just to certain industries. I'll have to carefully consider each option.
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Annice
10 months ago
Hmm, this is a tricky one. I'll need to carefully review the options and think about which advanced process-level properties would be valid.
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Florinda
10 months ago
Okay, I think I've got this. A just-in-time system should reduce holding costs and ordering costs, while potentially increasing transportation and production costs. I'll go with the option that reflects that.
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