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#cfa-level-1 #reading-22-financial-statement-analysis-intro
Cash flows from financing activities are those cash flows from activities related to obtaining or repaying capital to be used in the business.
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3.1.4. Cash Flow Statement
ncome and, hence, comprise the day-to-day operations of the company. Cash flows from investing activities are those cash flows from activities associated with the acquisition and disposal of long-term assets, such as property and equipment. <span>Cash flows from financing activities are those cash flows from activities related to obtaining or repaying capital to be used in the business. IFRS permit more flexibility than US GAAP in classifying dividend and interest receipts and payments within these categories. Exhibit 8 presents Volkswagen’s statement of c


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