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IFRS refers to a collection of globally agreed accounting and financial reporting rules for preparing and presenting financial statements.

A financial report crucial to a business is the statement of cash flows. Knowing a company's financial situation and available cash is useful. The most important asset for a corporation is cash, which is also essential to its success.

To make it clear to creditors and investors were the primary sources of cash are coming from, a statement of cash flows divides cash flows into operating, investing, and financing operations. However, non-cash transactions are not included in the statement of cash flows under IFRS; they must be stated as an additional disclosure.

Option a) Investments with financial institutions, short-term gilts, certificates of deposit, and short-term corporate bonds are just a few examples of investments that could be considered cash equivalents.

Option c) The following are examples of investing activities: Purchasing property, plant, and equipment (PP&E), often known as capital expenditures; Receiving money from the sale of PP&E; and acquiring other firms or companies.

Option d) These non-cash operations could involve obsolescence, depreciation, and amortization. On the balance statement, property, plant, and equipment are listed. Depreciation or amortizationrecords these items in discrete amounts on the income statement.