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B) Bank overdrafts are always categorized as money outflows from financing actions. A) Financial Institution overdrafts are all the time classified as cash inflows from financing actions. Due To This Fact, the sale of goods or companies could be categorized as a money inflow from working actions. While the direct technique is allowed under IND AS 7, it’s typically thought-about more time-consuming and tough to organize than the indirect method. The direct method of preparing the cash circulate assertion involves presenting actual cash inflows and outflows during the period, somewhat than beginning with internet income and adjusting for non-cash items.
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