Examlex
When preparing a statement of cash flows using the indirect method,why is depreciation added back to net income within the operating activities section?
Exchange Rates
The value of one currency expressed in terms of another currency, used in international transactions and foreign exchange markets.
Foreign Exchange Loss
A decrease in domestic currency value due to holding foreign currency or financial instruments as they depreciate against the home currency.
Forward Contract
A financial instrument agreement to buy or sell an asset at a predetermined future date and price.
Spot Rate
The present going rate for a specific currency to be purchased or exchanged, available for prompt delivery.
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