Under IFRS, the Operating Activities Section May Begin with Something

question 36

True/False

Under IFRS, the operating activities section may begin with something other than net income when using the indirect method.

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Definitions:

Exposure Therapies

Behavioral techniques, such as systematic desensitization and virtual reality exposure therapy, that treat anxieties by exposing people (in imaginary or actual situations) to the things they fear and avoid.

Mary Cover Jones

A pioneering psychologist known for her work in desensitization and conditioning.

Unconditional Positive Regard

A concept in psychology that suggests showing complete support and acceptance towards someone no matter what they say or do.

Carl Rogers

An influential American psychologist who founded the humanistic approach to psychology, emphasizing unconditional positive regard, self-actualization, and the client-centered therapy.