- direct method of reporting cash flows
- Аудит: прямой способ составления отчёта о движении денежных средств
Универсальный англо-русский словарь. Академик.ру. 2011.
direct method of reporting cash flows
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Direct Method — A method of creating a statement of cash flows during a given reporting period. The method uses actual cash flow information from the company s operations segment, instead of using accrual accounting values. Under both the direct and indirect… … Investment dictionary
International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… … Wikipedia
Indirect Method — A method for creating a statement of cash flows a company may use during any given reporting period. The indirect method uses accrual accounting information to present the cash flows from the operations section of the cash flow statement. Under… … Investment dictionary
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Social Protection — ▪ 2006 Introduction With medical costs skyrocketing and government programs scaled back, citizens bore more responsibility for their health care costs; irregular migration, human trafficking, and migrant smuggling posed challenges for… … Universalium
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