indirect method (statement of cash flows)

См. также в других словарях:

• Косвенный метод (отчет о движении денежных средств) (INDIRECT METHOD (STATEMENT OF CASH FLOWS))  — Метод представления потоков денежных средств от операционной деятельности, при котором чистая прибыль или убыток корректируется с учетом результатов операций неденежного характера, любых отсрочек или начислений прошлых периодов или будущих… …   Словарь терминов по управленческому учету

• 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

• Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• 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

• косвенный метод (отчет о движении денежных средств) — Метод представления потоков денежных средств от операционной деятельности, при котором чистая прибыль или убыток корректируется с учетом результатов операций неденежного характера, любых отсрочек или начислений прошлых периодов или будущих… …   Справочник технического переводчика

• Credit Business Associate (United States) — The Credit Business Associate (CBA) is a professional designation for a credit manager. This designation was created by the National Association of Credit Management, a nonprofit organization based in Columbia, MD (USA) that promotes standards… …   Wikipedia

• 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

• Consolidation (business) — For other uses, see Amalgamation (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · …   Wikipedia

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• Mergers and acquisitions — Merger redirects here. For other uses, see Merge (disambiguation). For other uses of acquisition , see Acquisition (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis …   Wikipedia

• Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia