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What is the purpose of using the moving average?
International Financial Reporting Standards
A set of global accounting standards developed by the International Accounting Standards Board for financial reporting.
Financing Cash Flow
Cash flow related to the financing activities of a business, including issuing or buying back shares, debt issuance, and payment of dividends.
Indirect Method
A way to report cash flows from operating activities by starting with net income and adjusting for non-cash transactions.
Accrual Earnings
Earnings that are recognized when revenues are earned and expenses are incurred, not necessarily when cash is received or paid.
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