According to the accounting profession, list the cash-flow item from an "investing" activity?

Question

cash inflow from interest income.

cash inflow from dividend income.

cash outflow to acquire fixed assets.

Nitin Gupta, ACA · Answer

cash inflow from interest income. (Investing activity)cash inflow from dividend income. (can be a operating and can be investing)cash outflow to acquire fixed assets (Financing activity).

Please correct me if I am wrong

Muhammad Nouman Shafique Awan · Answer

cash inflows from sale of assets..
cash receipts from securities(shares bonds etc) cash outflows from purchase of assets, etc.

Muhammad Arshad Kadhar · Answer

1) Purchase of Non Current Assets (Out Flow)2) Purchase of Investment Certificates/Term Deposits (Out Flow)3) Investment in Subsidiaries and Associates (Out Flow)4) Investment Income, Dividends, Interest etc.
(Inflow)5) Disposal of Non Current Assets (Inflow)6) Encashment of Investment Certificates/Term Deposits (Inflow) etc.
etc.

Khaled Abdelrehim ACCA DipIFR CMA · Answer

cash outflow to acquire fixed assets.

Farhan uddin Khilji · Answer

Just remember a simple rule that all those cash inflows (acquire) and outflows (disposal) which relate to the long term (non-current) assets on the balance sheet, are shown under the "investing activities".

Mohammad Tohamy Hussein Hussein · Answer

The cash flow item from an investing activity is "Cash outflow to acquire fixed assets".

mohamed mansour · Answer

cash outflow to acquire fixed assets

Ali Elhaila · Answer

cash flows for investment represent any sale or purchase assets from other.

CA AMRIT BAHADUR KHADKA · Answer

all of these

Since all income are investing activity

SHAIKH MOHAMMED BASHEER AHMED SHAIKH · Answer

As per US-GAAP AND IFRS: Cash flow from investing activities:

1. Cash Receipts from the sale of PPR- tangible and intangible assets, example building and copy rights.

2. Cash Receipts from the sale of Bonds, Debentures and share of other companies - investments.

3. Cash Payment to aquire or construct the long term fixed assets such Plant and Machinery, Equipments, Vehicles etc..

4. Cash Payment in settlement of loans and advances.

However, certain exception:IFRS allows dividend income earned on investment in shares and interest earned on loans and advances to other parties to be classified as either an inflow from operating activities or an inflow from investing activities while US GAAP requires it to be reported under the cash flows from operating activities only.

Shahrukh Khan · Answer

First of all let me tell you that the distinction between different categories of cash flow (i.e. Operating, Investing and Financing) depends upon the business a Company is into.

But to be on the common understanding of a trading or maunfacturing businesses all these amounts are form of investing activities

1) Cash inflow from interest income is an Investing activity if you have invested money with the bank to get the return.

2) Cash inflow from dividend income is an investing activity as the Company invest's in the shares of the other Company to get the dividends.

3) Cash outflow to acquire fixed assets is an investing activity as the Company Invests in the fixed asset to generate its operating activities.

However these classifications might change if the Company is an investment bank or a retail bank.

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According to the accounting profession, list the cash-flow item from an "investing" activity?

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