Examlex
Under ASPE all of the following might appear as adjustments to net income on an indirect method statement of cash flows except:
Coupons
Periodic interest payments made to bondholders during the life of a bond.
Deep Discount
A significant reduction in the price of goods or securities, often used to stimulate sales or to clear out inventory.
Long-Term
Referring to a period extending over an extensive time, often exceeding one year, especially in contexts like investments or financial planning.
Zero-Coupon Bonds
Bonds that do not pay interest during their life but are sold at a discount from their face value, where the difference between the purchase price and the face value represents the investor's return.
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