Cash flows from investing activities do not include:
A)Proceeds from the sale of land.
B)Proceeds from the issuance of common stock.
C)Proceeds from the sale of marketable securities.
D)Cash outflows from acquiring land.

Question

Quizplus · Accepted Answer

Cash flows from investing activities only include transactions related to the acquisition or sale of long-term assets, such as property, plant, and equipment, and investments in other companies. Proceeds from the issuance of common stock are part of financing activities, while proceeds from the sale of land and marketable securities, as well as cash outflows from acquiring land, are all examples of investing activities.

Cash Flows from Investing Activities Do Not Include