Indirect method and Investment Committees: Difference between pages

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''Cashflow statements''.
1.  


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


(The alternative Direct method of presentation shows all the main categories of gross cash receipts and payments explicitly.)
A representative grouping through which external institutional investors express their collective views to the senior management of the firms in which they hold significant investments.




The indirect method is more widely used in external financial reporting.
 
2.
 
A committee which advises internally on the investment policy selected and implemented by a particular body or institution. 
 
For example, the investment committee of an individual pension fund.  




== See also ==
== See also ==
* [[Cashflow statement]]
* [[Investment]]
* [[Direct method]]
* [[Financial reporting]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Investment]]
[[Category:Cash_management]]

Latest revision as of 09:03, 22 May 2019

1.

(ICs).

A representative grouping through which external institutional investors express their collective views to the senior management of the firms in which they hold significant investments.


2.

A committee which advises internally on the investment policy selected and implemented by a particular body or institution.

For example, the investment committee of an individual pension fund.


See also

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