Examlex
Which of the following is not a decisional management role?
IFRS
International Financial Reporting Standards, a set of global accounting standards that guide the financial reporting of public companies.
Statement of Cash Flows
A financial documentation that illustrates the effect of changes in balance sheet accounts and profit on cash and cash equivalents, dividing the analysis into categories of operating, investing, and financing activities.
Noncash Investing
Investing activities that do not involve the immediate outflow of cash, such as acquiring assets through finance leases.
Financing Activities
Financing activities are transactions involving changes in the size and composition of the equity and borrowings of a company.
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