微信扫一扫
实时资讯全掌握
X Co enters into a finance lease agreement in the year ended 31 December 20X0. Which of the following statements correctly describe the effect of this transaction upon the statement of cash flows of X Co? A. The cost of the asset is included under the heading 'investing activities'. B. The capital repayments to the lessor are shown under the 'financing' heading. C. Interest paid is shown in the 'operating activities' or 'financing activities' heading. D. Capital repaid is shown as an outflow under the heading 'investing activities'. |