An example of a transaction that must be disclosed as a noncash investing and financing activity includes:

Answer

A.		The retirement of debt by issuance of equity.
B.		The purchase of long-term assets financed by a cash down payment and a note payable to the seller for the balance.
C.		The leasing of assets in a transaction that qualifies as a capital lease.
D.		The purchase of noncash assets in exchange for equity or debt securities.
E.		All of these.