Examlex
A table can be locked in SHARE MODE or EXCLUSIVE MODE._________________________
Financing Activities
Transactions and events where cash is raised or repaid to finance the company’s operations or investments, typically involving debt, equity, and dividends.
Comparative Balance Sheet
Financial statement presenting the financial position of an entity at different points in time, facilitating period-to-period comparisons.
Statement of Cash Flows
A financial statement showing the changes in a company's cash and cash equivalents over a period, highlighting cash inflows and outflows from operating, investing, and financing activities.
Indirect Methods
A technique used in cash flow statement preparation that adjusts net income for changes in balance sheet accounts to calculate operating cash flow.
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