Examlex
Pragmatics refers to the meanings words have for people.
Operating Activities
Activities that are directly related to the primary business operations, such as selling goods and services.
Investing Activities
Transactions involving the purchase and sale of long-term assets and investments, reflected in a company's cash flow statement.
Financing Activities
Actions that result in changes in the size and composition of the equity capital or borrowings of a company, as reported in the cash flow statement.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by an independent organization for global use.
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