Where, in a business's financial statements, in accordance with International Financial Reporting Standards, should you find the proceeds of non-current assets sold during a period? Statement of cash flows only Statement of cash flows and statement of financial position Statement of changes in equity and statement of financial position Statement of profit or loss and other comprehensive income and statement of cash flows In the operating activities section of a statement of cash flows, losses from the sale of non-current assets are added back because: it is not part of a statement of cash flows at all O it is a non-cash transaction it is a financing transaction O it is an investing transaction