Noncash investing and financing activity

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Noncash investing and financing activity is a transaction such as the issuance of stock in exchange for land would be listed in a footnote or a separate schedule to the statement of cash flows, because such transactions would not be reported separately on any other financial statement.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Noncash investing and financing activities. Transactions such as the issuance of stock in exchange for land would be listed in a footnote or a separate schedule to the statement of cash flows, because such transactions would not be reported separately on any other financial statement.

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