Which of the following is an inflow of cash in financing activities?
- AIssue of Bonus shares
- BShares issued for consideration other than cash
- CIssue of shares to promoters
- DIssue of shares to public
Solution & Step-by-step Explanation
* Issue of Bonus shares, shares for consideration other than cash, and promotional equity allocations do not involve actual cash receipts or cash inflows for the firm (they are non-cash transaction equity adjustments).Issue of shares to the public results in actual cash receipts from investors, representing a clear cash inflow under financing activities.