a noncash transaction which is not reported in the body of statement of cash flows

Simply put, it is someone (usually an insider) purchases shares directly with a company.

You will probably see this term on yahoo finance when looking at insider transactions. This transaction didn't happen on the open market, but was a private transaction. The transaction needs to be filed with the SEC.

Acquisition financing is the money provided a buyer of a business to pay for the purchase. That is distinct from the financing needed to operate the business once it is acquired. Often, when a buyer is acquiring a business, it will require both acquisition financing (which is typically longer term financing) and financing to meet the day-to-day needs of the business following the acquisition.

Usually because the cost of acquisition is the lowest possible price, the transaction being an illegal one and usually occurring on the black market.

From the lessee's perspective: The lease costs should be less than acquisition expenses. The transaction itself does not necessarily generate cash, but it lessens the cost of using an asset.