An increase in common shares would be added into the cash flow from investing activities section of the Statement of Cash Flows.

Question

Quizplus · Accepted Answer

An increase in common shares would not appear in the cash flow from investing activities section of the Statement of Cash Flows. Common shares represent equity financing, and therefore any transactions related to the issuance or repurchase of common shares would appear in the cash flow from financing activities section of the Statement of Cash Flows.

An Increase in Common Shares Would Be Added into the Cash