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is the view that reality is only one kind of thing.
Investing Activities
Transactions and events related to the acquisition and disposal of long-term assets and other investments not considered cash equivalents.
Financing Activities
Transactions that involve raising capital or repaying investors, such as issuing shares or taking out loans.
Indirect Method
A way of preparing the cash flow statement where net income is adjusted for changes in balance sheet items to obtain net cash flow from operating activities.
Direct Method
A cash flow statement preparation approach that lists major operating cash receipts and payments, providing a clear view of operating cash flows.
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