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Definition of 'Cash Flow From Investing Activities'An item on the cash flow statement that reports the aggregate change in a company's cash position resulting from any gains (or losses) from investments in the financial markets and operating subsidiaries, and changes resulting from amounts spent on investments in capital assets such as plant and equipment.

As per above mentioned definition, purchase of land will be appear in investing activties under indirect as well as direct method of Cash Flow Statement.

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Q: Where would the event purchased land for cash appear if at all on the indirect statement of cash flows?
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