Examlex
Which chemical equation is properly balanced?
Indirect Approach
A method used in cash flow statements where net income is adjusted for non-cash transactions, deferred revenues, and expenses to calculate cash flow from operating activities.
Investing Activities
Transactions involving the purchase and sale of long-term assets and other investments, reflecting a company's investment strategy.
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.
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