Examlex
Software piracy refers to the stealing of computer accessories like keyboards and monitors.
Indirect Method
A way to report cash flows from operating activities by starting with net income and adjusting for non-cash transactions.
Common Shares
Shares of ownership in a corporation that grant holders voting rights and a residual claim on the corporation's assets and earnings.
Financing Activities
Transactions and events that affect the long-term liabilities and equity of a company, including issuing debt, selling stock, or paying dividends.
Issue of Shares
Refers to the process by which a corporation issues new shares of stock to raise capital, often to expand or to undertake new projects.
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