Telfer Corp is a publicly listed company reporting under IFRS. For the issue of common shares in exchange for equipment, indicate where, if at all, the dollar value would be included in the calculations showing the change in cash on the statement of cash flows -

Question 18 options:

	Operating activities section
	Investing activities section
	Financing activities section
	The transaction does not represent a cash flow and needs to be disclosed in the notes to the statement of cash flows.