Examlex
GABA functions as:
Investing Activities
Transactions involving the purchase or sale of long-term assets and investments, reflecting a company's spending or gains from such assets.
Financing Activities
Transactions that result in changes in the size and composition of the equity capital or borrowings of an entity.
Operations
Refers to the ongoing activities of a business that are involved in the production and distribution of products or services.
Indirect Method
A method of reporting cash flows from operating activities by adjusting net income for changes in non-cash accounts.
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