Examlex
The expression format-number(-238.2, '#,##0.0;(#,##0.0) ') displays the value -238.2 as _____.
Direct Method
A way to present the cash flow statement where actual cash flows from operating activities are listed directly.
Net Cash Flows
The difference between cash inflows and outflows in a company over a specific period, indicating the net change in cash and cash equivalents.
Operating Activities
These are the day-to-day actions involved in running a business, which include generating revenue, incurring expenses, and producing the fundamental cash flows of the business.
Indirect Method
A way of reporting cash flows from operating activities by starting with net income and adjusting for changes in non-cash accounts.
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