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In this video, we cover Part 3 of the Cash Flow Statement series, focusing exclusively on Cash Flows from Investing Activities. This session explains: What are Investing Activities as per IAS 7 Classification of cash inflows and outflows related to investments Treatment of: Purchase and sale of property, plant & equipment Purchase and sale of investments Interest received and dividends received Loans given and loans repaid Common exam mistakes students make in investing activities Step-by-step approach to identify investing cash flows in exam questions This lecture is designed mainly for ACCA FA students and is also highly useful for CA and CMA students preparing Cash Flow Statement questions. 📌 Series Structure Part 1: Introduction to Cash Flow Statement Part 2: Operating Activities Part 3: Investing Activities (This Video) Part 4: Financing Activities #CashFlowStatement #InvestingActivities #IAS7 #ACCAFA #ACCAMalayalam #AccountingMalayalam #CashFlowStatementMalayalam #ACCAIndia #CAStudents #CMAStudents #FinancialAccounting #ExamPreparation #KometLearning #ZainulAbid