Do you want BuboFlash to help you learning these things? Or do you want to add or correct something? Click here to log in or create user.

#cfa-level-1 #reading-23-financial-reporting-mechanics
In the cashflow statement direct format, which refers to the operating cash section appearing simply as operating cash receipts less operating cash disbursements. An alternative format for the operating cash section, which begins with net income and shows adjustments to derive operating cash flow, is known as the indirect format. The alternative formats and detailed rules are discussed in the reading on understanding the statement of cash flows.
If you want to change selection, open original toplevel document below and click on "Move attachment"


statusnot read reprioritisations
last reprioritisation on suggested re-reading day
started reading on finished reading on



Do you want to join discussion? Click here to log in or create user.