【单选题】A cash flow statement prepared in accordance with IAS7 Cash Flow Statements opens with the calculation of cash flows from operating activities from the net profit before taxation. Which of the followi...
B.
Increase in trade payables, decrease in trade receivables, profit on sale of non-current assets.
C.
Loss on sale of non-current assets, depreciation, increase in trade receivables.
D.
Decrease in trade receivables, increase in trade payables, loss on sale of non-current assets.