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Comparative Balance Sheet
A financial statement displaying the balance of assets, liabilities, and equity for two or more time periods side by side, facilitating trend analysis and financial comparison over time.
Financing Activities
Activities that result in changes in the size and composition of the equity capital or borrowings of the entity, as reported in the cash flow statement.
Fiscal Year
A twelve-month period used for accounting purposes and financial reporting by an organization, which may not align with the calendar year.
Indirect Method
The indirect method is an approach to calculating cash flows from operating activities by starting with net income and adjusting for non-cash transactions.
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