In the operating section of its 2009 IFRS-based statement of cash flows, Kyocera, a Japanese telecommunications firm, reported the following (in millions of yen):
a. Describe the basic form of the entries recorded by Kyocera related to the three adjustments listed above to the operating section of the statement of cash flows.
b. Explain why these amounts appear on the statement of cash flows, and why depreciation and amortization and the loss on impairment of PP&E and intangibles are positive numbers, while the gain on the sale of PP&E and intangibles is a negative number.
c. Where on the statement of cash flows could you find the proceeds from the sales of PP&E and intangibles during 2009?
d. If Kyocera followed U.S. GAAP instead of IFRS, would you expect to see similar adjustments to the operating section of the statement of cash flows?