Return to the facts of A5- 24.
1. Prepare the operating activities section of the SCF incorporating ASPE classification and policy decisions. Include supplemental disclosure of interest paid, income tax paid, and dividend revenue received. Tax payable increased by $ 4,900, dividends receivable increased by $ 1,200, and prepaid interest increased by $ 500.
2. Explain the classification requirements that are different between ASPE and IFRS.