Non-cash transactions should be disclosed in a [...] or in the footnotes to the financial statements.
Answer
separate schedule as part of the statement of cash flows
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Subject 1. Classification of Cash Flows and Non-Cash Activities ies.
For example, if a company purchases $200,000 of land by issuing a long-term bond, this transaction is a non-cash one, as it does not involve direct outlays of cash. Therefore, it is excluded from the statement of cash flows. <span>These types of transactions should be disclosed in a separate schedule as part of the statement of cash flows or in the footnotes to the financial statements.
Differences between IFRS and U.S. GAAP
The above discussions are based on the U.S. GAAP. Under IFRS there is some flexibility in reporting some items of cash f
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