Examlex
Typically, an organization using a simple structure would be:
Investing Activities
Financial transactions related to the acquisition or sale of long-term assets and investments not considered cash equivalents.
Financing Activities
Transactions that involve raising capital and repaying investors, including issuing stock and paying dividends.
Land Purchase
This refers to the acquisition of land as an asset, representing the cost paid to obtain ownership of a land parcel.
Investing Section
Part of the cash flow statement that shows cash inflows and outflows related to investments in securities, property, plant, and equipment.
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