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On the statement of cash flows, the cash flows from operating activities section would include
Deceptive Claim
A false or misleading statement made about a product or service, typically for the purpose of deceiving consumers.
Material Misrepresentation
A false statement of fact made by one party to another, which, had the second party known the truth, it may have altered their decision to enter into a contract or agreement.
Puffing
The use of generalities and clear exaggerations.
Consumer Education
Programs and efforts designed to inform individuals about their rights, responsibilities, and savvy practices when purchasing goods and services.
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