Examlex
Which of the following is NOT one of the guiding principles for effective presentation aids?
Investing Activity
Financial transactions related to the acquisition or disposal of long-term assets and investments, reflected in a company's cash flow statement.
Indirect Method
A method used in cash flow statements to adjust net income for non-cash transactions and changes in working capital to calculate net cash provided by operating activities.
Amortization
The gradual reduction of a debt or the cost of an intangible asset over a specific period of time, typically through regular payments.
Bond Discount
The amount by which the market price of a bond is lower than its principal amount or face value.
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