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In a statement of cash flows, proceeds from issuing equity instruments should be classified as cash inflows from les. Financing activities. O Operating activities Investing activities. - 0 0 O Lending activities. What type of bonds in a particular bond issuance will not all mature on the same date? Sinking fund bonds. Serial bonds. Term bonds. Debenture bonds. According to the FASB's conceptual framework, which of the following is an essential characteristic of an asset? ON An asset is obtained at a cost. The claims to an asset's benefits are legally enforceable. An asset is tangible. An asset provides future benefits