Direct method - Revision history

Doug: Add link.

2024-02-01T07:55:51Z

Add link.

← Older revision		Revision as of 07:55, 1 February 2024
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	* [[Financial reporting]]		* [[Financial reporting]]
	* [[Gross]]		* [[Gross]]
			* [[IAS 7]]
	* [[Indirect method]]		* [[Indirect method]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2024-02-01T07:26:06Z

Remove surplus text.

← Older revision		Revision as of 07:26, 1 February 2024
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	In relation to a Cash flow statement, the Direct method shows all the main categories of gross cash receipts and payments explicitly.		In relation to a Cash flow statement, the Direct method shows all the main categories of gross cash receipts and payments explicitly.

	~~The direct method is illustrated below, together with the indirect method for comparison~~

			The Indirect method starts with a reported profit/(loss) figure and then adjusts it to calculate the net cash movement for a period.
	~~[[File:Cash_flows_-_Direct_v_Indirect_presentation.png\|{400}px\|400px]]~~



	The Indirect method ~~- illustrated above -~~ starts with a reported profit/(loss) figure and then adjusts it to calculate the net cash movement for a period.

	The net cash movement reported is the same, regardless which method of presentation and calculation is followed.		The net cash movement reported is the same, regardless which method of presentation and calculation is followed.
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	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	~~[[Category:Cash_management]]~~

2021-08-11T15:09:04Z

Add header.

← Older revision		Revision as of 15:09, 11 August 2021
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			''Cash flow statements.''

	In relation to a Cash flow statement, the Direct method shows all the main categories of gross cash receipts and payments explicitly.		In relation to a Cash flow statement, the Direct method shows all the main categories of gross cash receipts and payments explicitly.

2021-08-10T12:59:23Z

Expand definition.

← Older revision		Revision as of 12:59, 10 August 2021
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	In relation to a Cash flow statement, the Direct method shows all the main categories of gross cash receipts and payments explicitly.		In relation to a Cash flow statement, the Direct method shows all the main categories of gross cash receipts and payments explicitly.

			The direct method is illustrated below, together with the indirect method for comparison


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	~~Contrasted with the~~ Indirect method~~, which~~ starts with a reported profit/(loss) figure and then adjusts it to calculate the net cash movement for a period.		The Indirect method - illustrated above - starts with a reported profit/(loss) figure and then adjusts it to calculate the net cash movement for a period.

			The net cash movement reported is the same, regardless which method of presentation and calculation is followed.

2021-08-10T12:56:43Z

Update link.

← Older revision		Revision as of 12:56, 10 August 2021
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	In relation to a ~~Cashflow~~ statement, the Direct method shows all the main categories of gross cash receipts and payments explicitly.		In relation to a Cash flow statement, the Direct method shows all the main categories of gross cash receipts and payments explicitly.


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	== See also ==		== See also ==
	* [[~~Cashflow~~ statement]]		* [[Cash flow statement]]
	* [[Financial reporting]]		* [[Financial reporting]]
	* [[Gross]]		* [[Gross]]

2021-01-01T00:33:27Z

Add illustration.

← Older revision		Revision as of 00:33, 1 January 2021
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	In relation to a Cashflow statement, the Direct method shows all the main categories of gross cash receipts and payments explicitly.		In relation to a Cashflow statement, the Direct method shows all the main categories of gross cash receipts and payments explicitly.



			[[File:Cash_flows_-_Direct_v_Indirect_presentation.png\|{400}px\|400px]]



	Contrasted with the Indirect method, which starts with a reported profit/(loss) figure and then adjusts it to calculate the net cash movement for a period.		Contrasted with the Indirect method, which starts with a reported profit/(loss) figure and then adjusts it to calculate the net cash movement for a period.


	The indirect method is more widely used in external financial reporting.		The indirect method is more widely used in external financial reporting.

2020-12-05T12:33:13Z

Add link.

← Older revision		Revision as of 12:33, 5 December 2020
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	* [[Cashflow statement]]		* [[Cashflow statement]]
	* [[Financial reporting]]		* [[Financial reporting]]
			* [[Gross]]
	* [[Indirect method]]		* [[Indirect method]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Cash_management]]		[[Category:Cash_management]]

2020-12-03T16:33:02Z

Expand comparison.

← Older revision		Revision as of 16:33, 3 December 2020
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	In relation to a Cashflow statement, the Direct method shows all categories of receipts and payments explicitly.		In relation to a Cashflow statement, the Direct method shows all the main categories of gross cash receipts and payments explicitly.

	Contrasted with the Indirect method, which starts with a reported profit/(loss) figure and then adjusts it to calculate the net cash movement.
			Contrasted with the Indirect method, which starts with a reported profit/(loss) figure and then adjusts it to calculate the net cash movement for a period.

	The indirect method is more widely used in external financial reporting.		The indirect method is more widely used in external financial reporting.

			Even though financial reporting standards encourage the use of the direct method.


	== See also ==		== See also ==
	* [[Cashflow statement]]		* [[Cashflow statement]]
			* [[Financial reporting]]
	* [[Indirect method]]		* [[Indirect method]]

			[[Category:Accounting,_tax_and_regulation]]
	[[Category:Cash_management]]		[[Category:Cash_management]]

2016-05-06T13:44:36Z

Layout.

← Older revision		Revision as of 13:44, 6 May 2016
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	The indirect method is more widely used in external financial reporting.		The indirect method is more widely used in external financial reporting.


	== See also ==		== See also ==

2013-11-09T19:24:04Z

Categorise page.