Examlex
Which one of the following is NOT a financing cash flow according to standard accounting practice?
Footnotes
Additional information provided in financial statements to clarify figures or add context for readers.
Cost Method
A valuation approach in accounting that assigns the initial purchase price to inventories or investments.
Treasury Stock
Shares of a company's own stock that it has reacquired from shareholders, but not retired, and are available for reissuance or other corporate uses.
Reacquire
The act of obtaining back or regaining ownership of securities or assets previously sold or issued.
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