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- W2173383670 abstract "This paper describes the fundamental concept of the reconciliation behind the indirect method of the statement of cash flows. A conceptual framework is presented to demonstrate how accrual- and cash-basis accounting methods relate to each other and to illustrate the concept of reconciling these two accounting methods. The conceptual framework recognizes additional categories of effects defined in the Accounting Standards Codification 230-10-45-28 and International Accounting Standards 7.18 (Statement of Financial Accounting Standards No. 95) in regard to the indirect method, which makes the concept of reconciliation between the accrual- and cash-basis more thorough and complete. The paper provides an approach to teaching the concept of the reconciliation of accrual- and cash-based accounting methods." @default.
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- W2173383670 date "2010-12-01" @default.
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- W2173383670 title "A Conceptual Framework For The Indirect Method Of Reporting Net Cash Flow From Operating Activities" @default.
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- W2173383670 doi "https://doi.org/10.19030/ajbe.v3i12.961" @default.
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