Examlex
The Ames test
Financing Activities
Transactions related to raising capital and repaying investors, including issuing stocks or bonds and paying dividends.
Treasury Stock
Shares that were previously issued and outstanding but have been repurchased by the issuing company, reducing shareholders' equity.
Noncash Activities
Transactions that do not involve direct cash flow, such as depreciation or stock-based compensation.
Financial Statements
Structured reports that detail the financial performance, position, and cash flows of a company, including the balance sheet, income statement, and cash flow statement.
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