Respuesta :
Question Completion:
a. Issuance of Stock for cash
b. Issuance of stock for land
c. Acquisition of treasury stock
d. Reissuance of treasury stock
e. Declaration of cash dividend
f. Payment of cash dividend previously declared
g. Declaration of issuance of a large stock dividend
h. Declaration of issuance of a small stock dividend
i. Granting stock options
j. Exercise of stock options
k. Granting of RSUs
l. Issuance of long-term notes payable
m. Issuance of convertible bonds
n. Conversion of convertible bonds to common stock
o. Payment of interest on bonds
p. Retirement of bonds at book value
q. Retirement of bonds at a gain
r. Retirement of bonds at a loss
Answer:
Identification of the cash flow effect and direction of each transaction reported in the statement of cash flows: operating, investing, or financing section: Cash Flows Effects
None Operating Investing Financing
a. Issuance of Stock for cash Increase
b. Issuance of stock for land None
c. Acquisition of treasury stock Decrease
d. Reissuance of treasury stock Increase
e. Declaration of cash dividend None
f. Payment of cash dividend Decrease
previously declared
g. Declaration of issuance of a
large stock dividend None
h. Declaration of issuance of a
small stock dividend None
i. Granting stock options None
j. Exercise of stock options Increase Increase
k. Granting of RSUs None
l. Issuance of long-term notes
payable Increase
m. Issuance of convertible bonds Increase
n. Conversion of convertible
bonds to common stock None
o. Payment of interest on bonds Decrease
p. Retirement of bonds at book value Decrease
q. Retirement of bonds at a gain Increase
r. Retirement of bonds at a loss Decrease
Explanation:
There is no investing activity on the list. The exercise of stock options increases the cash flow from financing, with some tax benefits reflecting on the operating cash flows. Under US GAAP, interest paid out on bonds is considered an operating cash outflow, while IFRS welcomes its treatment under either operating or financing cash outflow. Many activities do not have any cash flow effects, and these are reported as "None."
