Examlex
To access a specific piece of information, _____ are usually faster than _____.
Financing Activities
Activities that result in changes in the size and composition of the equity capital and borrowings of an entity.
Direct Method
A way of presenting a cash flow statement where actual cash flows from operating activities are disclosed, as opposed to estimating them indirectly through differences in non-cash items.
Cash Flows
The aggregate sum of cash inflows and outflows in a business, significantly impacting its ability to meet short-term obligations.
Investing Activities
Financial activities related to the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
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