Examlex
If a firm's projects differ in risk,then different projects should be evaluated using risk-adjusted discount rates.
Operating Activities
Activities that are directly related to the running of a business and the production of its goods and services, affecting the company's cash flow.
Direct Method
In financial accounting, refers to a way of allocating service department costs directly to producing departments without intermediate allocations.
Cash Basis
A bookkeeping practice in which income and outgoings are documented at the point of actual transaction, instead of when they are accrued.
Investing Activities
Transactions involving the purchase or sale of long-term assets and investments not related to the entity's primary business operations.
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