Examlex
Qualitative audits compare current practice against structural measures.
Measurement Errors
Discrepancies between measured values and the true values, which can occur in financial reporting and affect the accuracy of financial statements.
Indirect Method
A cash flow statement approach that adjusts net income for changes in non-cash working capital and non-operating adjustments to calculate cash flow from operations.
Operating Activities
Transactions and other events that are not investing or financing activities, contributing to the company's primary operations and cash flow.
Direct Method
A way to present the cash flow from operating activities by listing major operating cash receipts and payments, making it easier to understand than the indirect method.
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