common stock value increased

CFA Level I
#1

if compare to previous year, the common stock value increased on balance sheet, should we adjusted CFO by substracting the increment? Thanks.

#2

the increase in common stock value is a CFF inflow

#3

in CFO, there is an adjustment for “equity in long-term investment”, generally what is it? any example? Thanks. libra_june Wrote: ------------------------------------------------------- > the increase in common stock value is a CFF > inflow

#4

deferred tax liabilities /as equity/? (when the liability is not expected to reverse)