Examlex
What is re-engineering?
Statement of Cash Flows
A financial statement that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments during a given period.
Financial Position
The status of a company's assets, liabilities, and equity at a specific point in time, typically shown in the balance sheet.
Note Disclosures
Refers to additional information provided in a company's financial statements, which helps in understanding the numbers presented and includes details such as accounting policies and future obligations.
AASB 101
The Australian Accounting Standards Board document specifying the presentation of financial statements, providing guidelines for structure and minimum requirements for their content.
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