Search Results - subject:"direct method"

Teaching operating cash flow : one matrix for analysis : two methods for presentation

Stice, James D.; Stice, Earl Kay; Cottrell, David M.; … - In: Advances in accounting education : teaching and … 22 (2019), pp. 199-215

Persistent link: https://www.econbiz.de/10011975208

STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY

Onica, Mihaela-Cristina - In: Risk in Contemporary Economy (2013), pp. 217-222

Annual financial statement users want the best possible information about the ability of economic agents to make payments, liquidity needs, as well as for comparing different company’s results, eliminating the impact of using different accounting methods for similar transactions. For this...

Persistent link: https://www.econbiz.de/10010743199

A CRITICAL STUDY REGARDING THE ELABORATION OF THE CASH FLOW STATEMENT USING THE DIRECT METHOD IN ROMANIA

ADRIAN, TARAN MOROSAN - In: Annals - Economy Series 1 (2013) February, pp. 255-265

The direct method, which is the subject of this study, involves the identification and inclusion in the statement of … cash flows of the encashments and the payments made by the company. Although IAS 7 recommends the usage of the direct … method to prepare the cash flow statement in order to better satisfy the informational need of information users, many …

Persistent link: https://www.econbiz.de/10010633685

Discounting health and money : new evidence using a more robust method

Attema, Arthur E.; Bleichrodt, Han; L’Haridon, Olivier; … - In: Journal of risk and uncertainty : JRU 56 (2018) 2, pp. 117-140

Persistent link: https://www.econbiz.de/10012022857

Loss of Ecological Value in Farmland during Farmland Conversion: A Case Study of Shaanxi Province

He, Xiao-ying; Li, Fei; Guo, Bei - In: Asian Agricultural Research 04 (2012) 10

, maintenance of biological diversity, entertainment and culture. Using the direct method of market evaluation, we establish the …

Persistent link: https://www.econbiz.de/10010918932

The preference of direct or indirect methods in preparing the statement of cash flows in decision making : an academic perspective

Abdullah, S. Hardan; Majed, A. Qabajeh; Aymen, M. Alshanti - In: International journal of economics and finance 8 (2016) 2, pp. 206-214

Persistent link: https://www.econbiz.de/10011446240

ACCOUNTING POLICIES APPLIED IN DETERMINING CASH FLOW

HOSTIUC, Florin; COSTEA, Ciprian Dan - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) 2(10), pp. 262-271

determining the cash flow and some methods such as the direct method, the indirect method and a banking method. …

Persistent link: https://www.econbiz.de/10008677526

USERS’ PERCEPTION ON CASH FLOW REPORTING PRACTICES IN MAURITIUS

Gunesh, RAMLUGUN Vidisha; Priscille, HOSANEE - In: Studies in Business and Economics 9 (2014) 3, pp. 82-96

The IASB and the FASB are currently proposing that cash flow statements under the direct method be mandatory for all … perceived as being more useful among users in Mauritius. The aim is to assess whether the direct method will favorably be …

Persistent link: https://www.econbiz.de/10011120245

The calculation of Chinese short-term international capital flow : based on BOP

Shi, Gang; Lian, Zee - In: International journal of economics and finance 6 (2014) 8, pp. 103-117

Persistent link: https://www.econbiz.de/10010399319

Application of the multi-objective optimization method for designing a powered Stirling heat engine: Design with maximized power, thermal efficiency and minimized pressure loss

Ahmadi, Mohammad H.; Hosseinzade, Hadi; Sayyaadi, Hoseyn; … - In: Renewable Energy 60 (2013) C, pp. 313-322

In the recent years, numerous studies have been done on Stirling cycle and Stirling engine which have been resulted in different output power and engine thermal efficiency analyses. Finite speed thermodynamic analysis is one of the most prominent ways which considers external irreversibilities....

Persistent link: https://www.econbiz.de/10011045614