Inflow/(outflow): Difference between revisions
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imported>Doug Williamson (Link with Mostly positive page.) |
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#Positive numbers are used for cash inflows, items of income and assets. | #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. | #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. | |||
== See also == | == See also == | ||
*[[ | *[[Mostly positive]] | ||
*[[Model]] | *[[Model]] | ||
*[[B/(W)]] | *[[B/(W)]] | ||
Revision as of 16:57, 15 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.
