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The direct method of Statement of Cash Flows preparation is
Comprehensive Income
The total change in equity for a reporting period, including all revenues, gains, expenses, and losses.
Financial Flexibility
The ability of a firm to adapt its capital structure or operations to cope with financial challenges or to seize investment opportunities.
Objectives of Financial Reporting
The goals intended to be achieved through the disclosure of financial information, including providing insight into a company's financial health for decision-making purposes.
Internal Management
The process and practice of managing the internal operations and resources of an organization.
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