Examlex
Poka-yoke means
Financing Activities
Activities that result in changes in the size and composition of the contributed equity and borrowings of the entity, including issuing debt, equity transactions, and paying dividends.
Direct Approach
A method of preparing the statement of cash flows where major categories of gross cash receipts and payments are reported.
Indirect Approach
A method of communication or problem-solving that is not straightforward, often involving suggestion or implication rather than direct statements.
Investing Activities
Financial operations that involve the purchase and sale of long-term assets and other investments not considered cash equivalents.
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