Question:Which of the following statements describing the effects of Investment in Securities on the Cash Flow Statement is NOT true? 

A When a company uses the market value method for securities available for sale, calculating cash flow from operations normally requires no adjustment to net income. 

B In calculating cash flow from operations, Unrealized Holding Loss for securities available for sale is usually added back to Net Income. 

C In calculating cash flow from operations, there is usually a subtraction from Net Income if a company uses the equity method, and if it received dividends less than its share of investee's earnings. 

D All of these statements are true. 

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