Examlex
____ identify users by a particular unique biological characteristic.
Indirect Method
A cash flow statement preparation approach that adjusts net income for changes in non-cash accounts to compute cash flow from operating activities.
Direct Method
The direct method is a way of preparing cash flow statements where actual cash flows from operating activities are reported instead of adjustments from net income.
Direct Approach
A method used in accounting that focuses on the immediate recognition of revenues and expenses when they are incurred, without adjusting for accruals.
Indirect Approach
A method used in the preparation of the cash flow statement where net income is adjusted for non-cash transactions and changes in working capital.
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