Examlex
Which of the following would appear on a direct method statement of cash flows?
Total Assets
The sum of all current and non-current assets owned by a business, reflecting the company's overall financial strength on the balance sheet.
Liabilities
Financial obligations or debts that a company owes to others, due to past transactions or events.
Stockholders' Equity
The residual interest in a corporation's assets after deducting liabilities, representing the ownership stake of shareholders.
Noncumulative Preferred Stock
This type of preferred stock does not entitle its holders to claims on dividends missed in the past if they were not declared in those years.
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