Examlex
Referring to the back means
Direct Approach
A method of financial reporting or problem solving that involves straightforward, clear communication without indirectness.
Investing Activities
Transactions involving the purchase and sale of long-term assets and investments not included in cash equivalents.
Financing Activities
Activities that result in changes in the size and composition of the equity capital and borrowings of a company.
Operating Activities
Financial transactions and events related to the core business functions of a company, as reported in the cash flow statement.
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