Financing Activities

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Description

Transactions such as borrowing, repaying borrowed amounts, raising equity capital, or making distributions to owners. The cash effects of these transactions are reported in the financing activities section of the statement of cash flows. Noncash aspects of these transactions are disclosed in a supplementary schedule.

Concept Prerequisite

Wikipedia Reference

http://en.wikipedia.org/wiki/Cash flow statement#Financing activities

Learning Material

Covered in Topic(s)

 
Basic Financial Statements
Statement of Cash Flow