Keyword: «indirect»

This article has to do with the methods of the money motion report compilation. The international standards of financial statements enable us to use the following two ways aimed at the statements compilation, namely the direct and indirect methods. In this report cash flows are divided into three main directions, depending on their source, that may be the operational (or current), financial and investment activity. The financial reports created with the aid of direct or indirect methods only differ with respect to pure cash calculation obtained by the operational (current) activity.