Examlex
The theory of linguistic relativity argues that our language affects our thinking.
Operating Cash Flows
Cash generated from a company's regular business operations.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board that is used internationally.
Direct Method
An accounting method used in cash flow statements that lists major categories of gross cash receipts and payments, providing a clearer picture of a company's cash flow from operating activities.
Cash Flow Statement
A report detailing how variations in balance sheet positions and income streams influence the cash and cash equivalents, segmented into operations, investments, and financial transactions.
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