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indirect method cash flow statement
Begins with the net income figure taken from the income statement (profit and loss account) and then makes several adjustments which fall under three main headings: (1) Expenses not involving cash outflows such as depreciation, deferred taxes, increased accounts payable which are added back; (2) Cash outflows not recorded as expenses such as increases in inventory which are subtracted; and (3) Revenues not involving cash inflows such as increased accounts receivable, profit on sale of property which are subtracted. These adjustments convert the net income into net cash-flow from operating activities. To this amount cash inflows from investing activities and financing activities are added and related cash outflows are deducted. The resulting figure gives the cash balance at the end of the period for which the statement was prepared. While this method is more complex, over 95 percent of firms prefer it over the direct method (see direct method cash flow statement) because it shows the relationship between the two other critical financial statements-balance sheet and income statement. Also, it avoids the duplication of effort where a supplementary schedule to reconcile net income with cash-flows from operating activities is needed. However, it does not disclose operating cash receipts and payments. It is called 'indirect' because it proceeds from the net income (instead of with the actual cash receipts and disbursements) which is adjusted to reconcile it with the net cash flow. See also adjusted net income approach.
- État des flux de trésorerie méthode indirecte
- indirekte Methode Kapitalflussrechnung
- estado de flujos de efectivo por el método indirecto
- rendiconto finanziario metodo indiretto
- laporan arus kas metode langsung
- demonstrativo de fluxo de caixa método indireto
- بيان التدفقات النقدية غير المباشرة الأسلوب
- отчет за паричния поток на непряк метод
- État des flux de trésorerie méthode indirecte
- estat de fluxos d'efectiu mètode indirecte
- Přehled o peněžních tocích nepřímou metodou
- indirekte metode likviditetsopgørelse
- indirecte methode kasstroomoverzicht
- kaudne meetod rahavoogude aruanne
- epäsuora rahoituslaskelma
- έμμεση μέθοδος δήλωση ταμειακή ροή
- דוח על תזרימי המזומנים שיטה עקיפה
- közvetett módszer cash flow kimutatás
- 간접 방법 현금 흐름 표
- netiešās metodes naudas plūsmas pārskats
- netiesioginis metodas pinigų srautų ataskaita
- indirekte metode kontantstrømoppstilling
- metoda pośrednia rachunku przepływów pieniężnych
- declaração de fluxo de caixa método indireto
- Declaraţia de fluxul de numerar metoda indirectă
- Заявление движения денежных средств косвенным методом
- nepriama metóda výkaz peňažných tokov
- posredna metoda izkaza finančnega izida
- indirekta metoden kassaflödesanalys
- மறைமுக முறை பணப் பாய்வு அறிக்கை
- dolaylı yöntem nakit akış tablosu
- Indirect method cash flow statement
- Непрямий метод грошові потоки заяви
- báo cáo lưu chuyển tiền tệ theo phương pháp gián tiếp
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