Generally Accepted Accounting Principles (GAAP)
The Generally Accepted Accounting Principles (GAAP) is a set of standardized accounting rules and guidelines in the United States that ensures consistency, transparency, and integrity in financial reporting, encompassing ten fundamental principles ranging from regularity and consistency to materiality and utmost good faith.
Statement of Cash Flows
The statement of cash flows is a critical financial report that details a company's cash inflows and outflows across operating, investing, and financing activities during a specific period, offering vital insights into liquidity, investment potential, performance assessment, and the overall financial health of the business.
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