Examlex
Find by implicit differentiation.
Financing Activities
Transactions related to raising capital and repaying shareholders, including issuing equity, obtaining loans, and paying dividends.
Investing Activities
Transactions that involve the purchase or sale of long-term assets and investments are considered investing activities.
Non-current Assets
Non-current assets are long-term resources owned by a company, expected to provide economic benefits beyond one year, such as property, plant, and equipment (PP&E), and intangible assets.
Direct Method
A cash flow statement presentation that lists major categories of gross cash receipts and payments.
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