You are absolutely correct!
All of the above.
Paragraph 37 of Statement 9 requires that an entity report information about all investing, capital, and financing activities that affect recognized assets or liabilities, but do not result in cash receipts or cash payments.
The paragraph also provides the following examples:
- exchanging noncash assets or liabilities for other noncash assets or liabilities
- acquiring assets by assuming directly related liabilities, and
- obtaining an asset by entering into a capital lease.