IFRS and Indirect method: Difference between pages

Revision as of 19:24, 9 November 2013

In relation to a Cashflow statement, starting with a reported profit/(loss) figure and then adjusting it to calculate the net cash movement.

(The alternative Direct method shows all categories of receipts and payments explicitly.)

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

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-International Financial Reporting Standard(s).
+In relation to a Cashflow statement, starting with a reported profit/(loss) figure and then adjusting it to calculate the net cash movement.
+(The alternative Direct method shows all categories of receipts and payments explicitly.)
+The indirect method is more widely used in external financial reporting.
 == See also ==
-* [[FAS]]
+* [[Cashflow statement]]
-* [[FRS]]
+* [[Direct method]]
-* [[IAS]]
-* [[IFRS Foundation]]
-* [[IFRS_–_issues_for_the_treasurer|IFRS – issues for the treasurer]]
-* [[International Financial Reporting Standards]]
-* [[IFRS 2]]
-* [[IFRS 3]]
-* [[IFRS 4]]
-* [[IFRS 5]]
-* [[IFRS 6]]
-* [[IFRS 7]]
-* [[IFRS 8]]
-* [[IFRS 9]]
-* [[IFRS 10]]
-* [[IFRS 11]]
-* [[IFRS 12]]
-* [[IFRS 13]]
-* [[IFRS 14]]
-* [[IFRS 15]]
-* [[IFRS 16]]
-* [[SSAP]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:Cash_management]]