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# System prepended metadata

title: 14.2 Classification and Significant Non-Cash Activities

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# 14.2 Classification and Significant Non-Cash Activities

## Format of the Statement of Cash Flows
![](https://i.imgur.com/j3ZqgOi.png)

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## Statement Provides Information To Help Assess
![](https://i.imgur.com/7GbnA3o.png)

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## Classification of Cash Flows
![](https://i.imgur.com/7kJPmlc.png)
- 買==別人的==股票 $\rightarrow$ ==Investing==
- 買==自己的==股票 $\rightarrow$ ==Tureasury Shares==
![](https://i.imgur.com/DbSUjSX.png)

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## Significant Non-Cash Activities
![](https://i.imgur.com/Xf9Y1Aj.png)
非現金重大活動(通常高價的資產變化)
> 1. 直接拿股票換資產(ex.土地)
> 2. 拿有價值的股票去還公司債(可轉換公司債) 
> 3. 用負債的方式獲得資產(Notes Payable)
> 4. 資產換資產(土地換土地)

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## Review
![](https://i.imgur.com/IXG31D5.png)
![](https://i.imgur.com/UuyUGk0.png)