Transactions reported on the statement of cash flows that do not increase or decrease cash, but that result in significant investing and financing activities are referred to as?

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Transactions reported on the statement of cash flows that result in major investment and financing operations but do not raise or reduce cash are referred to as non-cash.

Cash flow is the net sum of cash and cash equivalents coming into and going out of a firm. Money spent symbolizes outflows, whereas money received represents inflows.

Cash flow from investing (CFI) Investing cash flow reports how much cash was generated or spent from various investment-related activities in a given period. Investing activities include the purchase of speculative assets, investments in securities, and the sale of securities or assets

A non-cash charge is an accounting expense that does not involve a cash payment, such as depreciation or asset impairment. Non-cash charges reduce earnings but not cash flows.

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