Examlex
When a company uses the direct method to present the statement of cash flows,cash received from the sale of treasury stock increases the amount of net cash provided by investing activities.
Retained Earnings Account
An equity account that represents the accumulated profits of a company that have not been distributed to shareholders as dividends.
Income Statement Account
An income statement account is a financial account that reflects income, expenses, gains, and losses over a period, used to calculate net income.
Stock Dividend
A distribution of additional shares of a company to its shareholders instead of paying cash dividends, often used to conserve cash while still rewarding investors.
Par Value
The nominal or face value of a bond, stock, or coupon as stated by the issuer, which often bears no relation to its market value.
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