Search Results - subject:"the indirect method"

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

enterprises choose to apply the indirect method, due to its simplicity. On this issue we support the idea that the direct cash … flow reporting format, relative to the indirect method, leads to better prediction of future firm performance and has a …

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

A CRITICAL STUDY CONCERNING THE PREPARATION OF THE STATEMENT OF CASH FLOWS THROUGH THE INDIRECT METHOD IN ROMANIA

Adrian, TARAN-MOROSAN - In: Studies in Business and Economics 7 (2012) 2, pp. 194-210

preparation of the statement of cash flows using the indirect method. …

Persistent link: https://www.econbiz.de/10010587895