Question

What type of material is covered in the investing and financing section of the SCF? Where do we "find" this information?

Answer 1

Any Cash inflow or outflow from non current assets (property, plant and equipment) Is covered under investing section of statement of cash flow Like Sale of plant assets, Purchase of equipment , Sale of land , Purchase of long term investment etc

Any cash inflow or outflow from long term liabilities and stockholder's equity is covered under financing section of statement of cash flow like issue common bonds, bond repaid, dividend paid, treasury stock purchase etc

This information you can find from comparison of two years balance sheet