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Question - As at December 31, 2020, Pina Inc. has the following balances: Cash in bank, $114,000; Investment in preferred shares (retractable, purchased by Pina within 90 days of maturity date), $126,000; Investment in common shares (to be sold within 30 days), $90,000; and Cash (legally restricted for an upcoming long-term debt retirement), $219,000.
Required -
1. Determine the December 31, 2020 cash and cash equivalents amount for the 2020 statement of cash flows under IFRS.
2. Determine the December 31, 2020 cash and cash equivalents amount for the 2020 statement of cash flows under ASPE.
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