Examlex
Rules of evidence are rules governing the
Statement of Cash Flows
A financial report that provides aggregate data regarding all cash inflow and outflow a company receives from its ongoing operations and external investment sources.
Operating Activities
Involves the day-to-day actions that are taken for the main operations of a business, such as sales and purchase of goods or services, which are reflected in the cash flow from operating activities in the financial statements.
Comparative Balance Sheet
A financial statement that presents the balances of assets, liabilities, and stockholders' equity at two or more different points in time to analyze trends or changes.
Indirect Method
A method for preparing the cash flow statement that starts with net income and adjusts for non-cash transactions.
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