Indirect method and Rating agencies: Difference between pages

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.

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-''Cashflow statements''.
+Independent organisations that assess credit the quality of corporate and government debt.
-In relation to a Cashflow statement, starting with a reported profit/(loss) figure and then adjusting it to calculate the net cash movement for a period.
+The main agencies are Moody’s, Standard & Poor’s and Fitch.
-[[File:Cash_flows_-_Direct_v_Indirect_presentation.png|{400}px|400px]]
-Contrasted with the alternative Direct method of presentation which shows all the main categories of gross cash receipts and payments explicitly.
-The indirect method is more widely used in external financial reporting.
 == See also ==
-* [[Cashflow statement]]
+* [[AAA]]
-* [[Direct method]]
+* [[Credit rating]]
-* [[Financial reporting]]
+* [[Ratings]]
-* [[Reconciliation]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:Treasury_operations_infrastructure]]
-[[Category:Cash_management]]