Under IFRS, significant non-cash transactions:

1. are classified as operating, if they are related to income items.
2. are excluded from the statement of cash flows and disclosed in a narrative form or summarized in a separate schedule.
3. are classified as an investing or financing activity.
4. are classified as an operating activity, unless they can be specifically identified with financing or investing activities.

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.