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    PAALEXANDER's Avatar
    PAALEXANDER Posts: 1, Reputation: 1
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    #1

    Aug 10, 2010, 02:23 AM
    Cash flow statement minority shares issued
    In the Cash Flow Statement where do you present the cash inflow from the issue of shares to minority shareholders.
    morgaine300's Avatar
    morgaine300 Posts: 6,561, Reputation: 276
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    #2

    Aug 10, 2010, 11:03 PM

    It's a financing activity.

    All non-current asset activities are investing.

    All non-current liability activities are financing.

    All equity activities are financing.

    Assets = Liabilities + Equity

    left side = investments
    right side = how they were financed

    (Current assets and current liabilities don't count into this as they are just related to the day-to-day operations of the company.)

    The kind of activity isn't as difficult as people make it out to be, because it's following a very set pattern.
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