Examlex
The statement of cash flows does not include which of the following sections?
Business Managers
Individuals responsible for overseeing the operational, financial, and strategic management of a company or a specific department.
Operating Activity
Financial activities directly related to the core business operations, including cash flows from selling goods and services.
Statement of Cash Flows
This financial document summarizes the cash and cash equivalents entering and leaving a company, highlighting cash flows from operating, investing, and financing activities.
Investing Activity
Financial actions related to the purchase and sale of long-term assets and other investments not considered cash equivalents.
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