Cash flow statement

This query is : Resolved 

26 May 2014 Treatment of exp. for increase in authorised share capital in CASH FLOW STATEMENT?

Whether it is item of "Operating Activity" or "Financing Activity"???

26 May 2014 it is finance activity if entity is non financial entity.

27 May 2014 It is finance activity


27 May 2014 Please provide me with references...



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