Examlex
When the amount of serious news coverage increases, knowledge gaps tend to increase.
Direct Method
A cash flow statement preparation approach showing actual cash inflows and outflows from operating activities without adjustments for non-cash transactions.
Operating Activities
Activities that are directly related to the primary operations of the company, including cash inflows and outflows from selling products and services.
Indirect Method
A financial reporting approach to prepare the cash flow statement where non-cash activities are adjusted to the net income to calculate cash flow from operating activities.
Statement of Cash Flows
A financial statement that details the inflows and outflows of cash within a company during a specific period.
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