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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
6 months ago
D seems out of place, not investing at all!
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Hillary
6 months ago
Revaluation gain isn't cash flow, right?
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Roslyn
7 months ago
Wait, isn't E also considered investing?
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Filiberto
7 months ago
I agree, A is spot on!
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Rolande
7 months ago
A is definitely an investing activity.
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Rosalia
7 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
8 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
8 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
8 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
8 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
8 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
8 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
8 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
8 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
8 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
8 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
8 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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