Issuing shares for land purchase

[keep_running]

Why do accounting rules do not consider a land purhcase (from cash recieve by issuing stock) to contain cash flow transactions?

 

[S2000magician]

Because there’s no cash flow into or out of the company: they issue stock, they get land. No cash flow.

 

[keep_running]

But how does issuing stock not provide the company with cash? And then they use that cash to purchase the land?
I am confused on where there would be no cash flow.

 

[S2000magician]

I give you stock; you give me land.