Examlex
The niche of the species is best described as:
Financing Activity
Activities that result in changes in the size and composition of the equity and borrowings of a company.
Operating Activity
Business actions that are directly related to the production and delivery of goods and services, which are reflected in the income statement.
Investing Activity
This refers to transactions involving the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Statement of Cash Flows
A financial report detailing the impact of alterations in balance sheet figures and income on cash and cash equivalents, dividing the cash flows into categories of operating, investing, and financing activities.
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