CERTYNEX IFRS ACADEMY

Isquine buys 10% of a 75%-owned subsidiary, paying 1 million in cash and 0.5 million in one year (case data). Which presentation should be used for the year?

Financing outflow of 1.5 million this year, the commitment to pay the balance being firm.

Financing outflow of 1 million; the balance will be financing when paid.

Investing outflow of 1 million.

No flow, the transaction not being complete.