Examlex
In a statement of cash flows using the indirect method,an increase in available-for-sale securities not due to an increase in their fair value should be reported as:
Indirect Approach
A communication strategy where the main point or message is not immediately presented, used often to soften the delivery of sensitive information.
Negative Messages
Communications that convey refusals, rejections, or other unfavorable information in a careful and considerate manner.
Positive Statement
An affirmation or declaration that is optimistic, constructive, and supportive in tone or content.
Negative Message
Communication that relays unfavorable information, rejections, or feedback to the recipient.
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