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Which of the following is not one of the five factors that courts should consider in determining a witness's reliability, as set forth by the Supreme Court in Neil v. Biggers?
Financing Activities
Activities that result in changes in the size and composition of the equity and borrowings of an entity, as shown in its cash flow statement.
Direct Method
A way of preparing the cash flow statement where actual cash flows from operating activities are listed directly.
FASB's Agenda
The Financial Accounting Standards Board's schedule of planned topics to discuss, with the aim of setting and improving accounting standards in the United States.
Dividends Paid
The portion of a company's earnings distributed to shareholders as a payment, typically in cash or additional shares.
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