Indirect method and Rating agencies: Difference between pages

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In relation to a Cashflow statement, starting with a reported profit/(loss) figure and then adjusting it to calculate the net cash movement.
Independent organisations that assess credit the quality of corporate and government debt.


(The alternative Direct method shows all categories of receipts and payments explicitly.)
The main agencies are Moody’s, Standard & Poor’s and Fitch.


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


== See also ==
== See also ==
* [[Cashflow statement]]
* [[AAA]]
* [[Direct method]]
* [[Credit rating]]
* [[Ratings]]


[[Category:Cash_management]]
[[Category:Treasury_operations_infrastructure]]

Revision as of 15:32, 20 August 2013

Independent organisations that assess credit the quality of corporate and government debt.

The main agencies are Moody’s, Standard & Poor’s and Fitch.


See also