Examlex
The financial perspective provides information that is considered a leading indicator of performance.
Direct Method
A cash flow statement presentation that lists specific types of cash receipts and payments, used to reveal actual cash flow activities.
Accounts Receivable
Indicates the funds to be received by a business for credit sales made to customers, reflecting potential income.
Direct Method
A cash flow statement calculation method that lists the major operating cash receipts and payments, showing direct cash flows from operating activities.
Common Stock
Equity ownership in a corporation, with rights to vote on corporate matters and to receive dividends.
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