Inflow/(outflow): Difference between revisions
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imported>Doug Williamson (Link with Mostly positive page.) |
imported>Doug Williamson (Link with Corporate finance and FP&A pages.) |
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Revision as of 12:10, 21 November 2015
A sign convention under which:
- Positive numbers are used for cash inflows, items of income and assets.
- Negative numbers are used for cash outflows, expenditure and other costs, and liabilities.
The inflow/(outflow) convention is used for many types of financial reporting, but it is not universal.
A widely used alternative convention is the 'mostly positive' sign convention.
