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Sir,for disclosure related to IAS 7
“IASB requires that the following changes in liabilities arising from financing activities are disclosed (to the extent necessary): (i) changes from financing cash flows; (ii) changes arising from obtaining or losing control of subsidiaries or other businesses; (iii) the effect of changes in foreign exchange rates; (iv) changes in fair values; and (v) other changes.”
Why(ii) is related to cash flows from financing activities rather than investing activities?
Thank you.
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