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    Jfredricks33's Avatar
    Jfredricks33 Posts: 14, Reputation: 1
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    #1

    Feb 12, 2013, 12:58 PM
    Operating Activities: Statement of Cash Flows
    If investments were sold at a loss (not extraordinary) of $7,000, would this appear under the operating activities of a statement of cash flows?
    Fidget1's Avatar
    Fidget1 Posts: 105, Reputation: 4
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    #2

    Feb 12, 2013, 02:06 PM
    Under IFRS (IAS 7), yes, the loss would be included in cash flows from Operating activities.

    Remember that the actual proceeds of the sale would be included under the Investing Activities heading.

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