Investing Activities

Definition

Investing Activities is a term used in the context of Accounting and Financial Statements of a Corporation to denote activities performed for the firm to optimally manage its future income and cash flows.

Investing can be aligned with the core Business Model (or models) or simply consist of the general investment of available resources.

Investing activities result in recognized assets in the Statement of Financial Position and related cash expenditures and/or receipts are reported in the Cash Flow Statement.

Examples

• Obtaining Control Of Subsidiaries Or Other Businesses
• Acquiring Equity Or Debt Instruments Of Other Entities
• Acquiring Interests In Joint Ventures
• Purchase Of Property Plant And Equipment
• Purchase Of Intangible Assets
• Purchase Of Other Long Term Assets

See Also

• Financing Activities
• Operating Activities