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In ASC 230-10-50, it states nformation about all investing and financing activities of an entity during a period that affect recognized assets or liabilities but

  1. In ASC 230-10-50, it states nformation about all investing and financing activities of an entity during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period shall be disclosed. Those disclosures may be either narrative or summarized in a schedule, and they shall clearly relate the cash and noncash aspects of transactions involving similar items. Give at least 2 examples of non-cash events that may need to be disclosed on the cash flow statement.

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