Examlex
The theory s based on the belief that laws are created by men and therefore subject to pitfalls created by men.
Investing Cash Flow
Cash inflows and outflows related to transactions involving the acquisition and disposal of long-term assets and investments not included in cash equivalents.
AASB 107
An Australian accounting standard that specifies how the movements in cash and cash equivalents should be presented in the statement of cash flows.
Direct Method
A way to present the cash flow statement, showing actual cash flows from operating activities instead of adjusting net income for accruals.
Operating Activities
The principal revenue-producing activities of an entity and other activities that are not investing or financing activities.
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