Examlex
In the accompanying figure, item 3 points to the ____.
Investing Activities
Components of cash flows relating to the acquisition and disposition of long-term assets and other investments not considered cash equivalents.
Financing Activities
Transactions and events that affect the long-term liabilities and equity of a company, such as issuing debt or equity securities.
Cash Flow Per Share
A financial metric that measures a company’s operating cash flow divided by the number of its outstanding shares.
IFRS
International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the International Accounting Standards Board (IASB) that guide how financial events are reported in financial statements globally.
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