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| Which of the following statements is/are correct? (1) A statement of cash flows prepared using the direct method produces a different figure to net cash from operatingactivities from that produced if the indirect method is used (2) Rights issues of shares do not feature in a statement of cash flows (3) A surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows (4) A profit on the sale of a non-current asset will appear as an item under cash flows from investing activities in thestatement of cash flows A.1 and 3 only B.3 and 4 only C.2 and 4 only D.3 only |
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