Examlex
Indirect Method
A financial reporting approach used for creating cash flow statements, where net income is adjusted for changes in balance sheet accounts to calculate cash flow from operating activities.
Operating Cash Receipts
Money received by a company from its core business operations, often reported during a specific time period.
Equity Securities
Financial instruments indicating ownership in a corporation, such as stocks, which provide dividends and capital gains as returns to investors.
Stated Value
In accounting, a value assigned to share capital that does not have a par value; used for legal capital determination.
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