Examlex
In the statement of cash flows, using the indirect method for determining cash flows from operating activities, a decrease in deferred tax liabilities is:
Emolument
A salary, fee, or profit from employment or office - the compensation received for work or services provided.
Indemnity
A financial compensation for loss or damage incurred, or a protection against future financial liabilities.
Reimbursement
The act of compensating someone for an expense they have incurred, often related to business costs or healthcare expenses.
Fringe Benefits
These are additional compensations provided to employees beyond their regular salaries, such as health insurance, car allowances, or retirement benefits.
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