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Nakit Akım Tablosunun Hazırlanmasında Direkt - Endirekt Yöntem Tartışması
2006
Journal:  
Muhasebe ve Finansman Dergisi
Author:  
Abstract:

(Discussions Regarding the Preparations of Cash Flow Statement Using Direct-Indirect Method) By the influence of the bankruptcies of the firms reporting earnings, the cash flow statement which is used to measure firm performance and to disclose information about the cash flows of the firm have become one of the important financial statements. In this study we try to (draw) put forth the frame of discussions regarding the preparation of cash flow statement using direct and indirect method. Moreover, the differences between the direct and the indirect method have been pointed. The discussions regarding the advantages and drawbacks of using these methods have been incorporated in the study.

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Muhasebe ve Finansman Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 1.227
Cite : 10.152
2023 Impact : 0.72
Details
Muhasebe ve Finansman Dergisi