Examlex
The set of complex numbers is a subset of the set of imaginary numbers.
Company's Own Stock
Shares that were issued and have been repurchased by the company itself, reducing the amount of outstanding stock on the open market.
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.
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