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Fighting words
Cash Flow Per Share
A financial metric that measures a company’s operating cash flow divided by the number of its outstanding shares.
IFRS
International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the International Accounting Standards Board (IASB) that guide how financial events are reported in financial statements globally.
GAAP
Generally Accepted Accounting Principles, standard guidelines and procedures for financial accounting and reporting in the U.S.
Indirect Method
A method used in cash flow statements where net income is adjusted for items that affected reported net income but did not result in an actual cash flow.
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