1. The Cash Flow Statement is organized into activities ending cash activities and owneds eauity activiti According to U. S. rules with regard to the Cash Flow Statement, Interest Paid on Notes Payable is reported as part of 2. activities while it is reported as part of activities according to International Financial Reporting Standards (IFRS) According to U. S. rules with regard to the Cash Flow Statement, Interest Received on Notes Receivable is reported as part of 3. activities while it is reported as part of activities according to International Financial Reporting Standards (IFRS) According to U.S. rules with regard to the Cash Flow Statement, Dividends Received is reported as part of 4. activities while it is reported as part of as part of activities according to International Financial Reporting Standards (IFRS) Earnings Per Share (EPS) (available to common stockholders) is calculated for Income from Continuing Operations as well as EPS are also reported in Primary and Bonds Payable and Preferred Stock that can be converted to common stock are included when calculating 5. Operations 6. 7. categories EPS 8. Business segment disclosures include Net Sales, Operating Earnings, Total Assets, Depreciation and Amortization as well as in accordance with US GAAP rules % or more of total revenue, assets or net income 9. Only segments of material size of must be disclosed. However, a company must account for at least % of consolidated revenue through segment disclosures 10. IFRS also requires that also be disclosed in connection with business segment disclosures 11. Segment information is also reported by 12. Long-term construction contracts are usually accounted for by the 13. Inventory turnover equals COa 14. Accounts receivable turnover equals 15. Profit margin equals_Net income_ divided by area and_ customers. of completion method divided by cwerage inventory divided by over equals Net Salesdivided by Average total. Assets 17. Return on assets equals Net Income_ divided by_average total asset s 18. Return on assets can also be arrived at by multiplying 19. Return on equity equals Net Income-Prett aivid 20. The equity multiplier equals 21. Return on equity can also be calculated by ockholder's equity divided by_ times times multiplyin 22. Comprehensive income consists of Net Income and Other Compre hensive incom 23. Give two examples of other comprehensive income: 1. Pension plan qains or losses nd 2, Foreign cucrency trarslation gairn