Under IFRS, which of the following would be considered a "provision"?

Select one:

a. Accounts Payableb. Dividends Payablec. Unearned Revenued. Notes Payablee. Warranty Liability

In a statement of cash flows (indirect method), which of the following are added to net income to determine net cash flow from operating activities?

Select one:

a. Amortization of Premium on Bonds Payable, but not Depreciation Expenseb. Depreciation Expense, but not Amortization of Premium on Bonds Payablec. Both Amortization of Premium on Bonds Payable and Depreciation Expensed. Neither Amortization of Premium on Bonds Payable nor Depreciation Expense

Which of the following is shown on neither the indirect method statement of cash flows nor the direct method statement of cash flows?

Select one:

a. Paid Cash for Purchase of Landb. Dividends Paidc. Dividends Declaredd. Loss on Sale of Fixed Assete. Cash Paid to Vendors