Examlex
Please define the following key terms
-import wives
Financing Activities
Activities that result in changes in the size and composition of the equity capital and borrowings of the entity.
IFRS
International Financial Reporting Standards are a set of accounting standards developed by the International Accounting Standards Board (IASB) to guide companies and organizations in preparing financial statements globally.
Direct Method
A cash flow statement presentation that lists major classes of gross cash receipts and payments, giving a clear view of actual cash flows.
Cash Flow Statement
A financial report detailing the combined cash inflows from a company's regular operations and investment income, in addition to the cash outflows for funding business endeavors and investments, all within a designated period.
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