Examlex
There are two alternatives to reporting cash flows from operating activities in the statement of cash flows:
(1) the direct method and
(2) the indirect method.
Concept
A general idea or understanding that represents a class of phenomena, objects, or events.
Disadvantaged Populations
Groups of people who face greater obstacles to health, education, and economic opportunity due to social, economic, or environmental disadvantages.
Validity
The degree to which a test or measurement accurately reflects or assesses the specific concept that it is intended to measure.
Reliability
The degree to which an assessment tool or measurement produces stable and consistent results over repeated applications or observations.
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