Indirect method

Indirect method

Reporting in the statement of cash flow that adjusts or reconciles net income to cash from operations.

Indirect Method

A measure of a company's cash flow. It is calculated by taking the company's net income and making a series of adjustments based on accounting conventions. The indirect method may be easier to calculate than netting cash inflows and cash outflows since companies required to report their accounting to an independent agency should have all the tools needed to use the indirect method.
References in periodicals archive ?
Using indirect methods gives the ruling mullahs an advantage, and lowers the risk and cost.
Iran's cybersecurity threat on the increase
They yielded different and even contradictory results, probably due to the indirect method employed (Table 4).
Tendencias en el estudio de la cognicion implicita relacionada con el alcohol
In the indirect method, the ATTD of chemical components in wheat were calculated by the difference method according to Adeola [2].
Effects of particle size and adaptation duration on the digestible and metabolizable energy contents and digestibility of various chemical constituents in wheat for finishing pigs determined by the direct or indirect method
A majority of financial analysts surveyed by the CFA Institute agreed that presenting operating cash flows using the direct method better enables them to forecast future cash flows of an entity than the indirect method (CFA Institute Member Poll: Cash Flow Survey, July 2009).
Preparing the statement of cash flows using the direct method: illustrating a simpler approach
Researchers (like Hendrickson, 1984; Ferris and Roberts, 2001; Ferris, 2002) too suggest that for learners at early age it is more useful to apply the direct method as compared to indirect method of CF.
Corrective Feedback for Young Learners: A Study of Corrective Feedback Preferences and Practices of Pakistani Teachers at Primary Level
In the early the last century, Donaldson (1915) showed the importance of direct methods for analyzing the partition of body weight and indirect methods with wider applicability in vivo.
Use of murinometrics indices and bioelectrical impedance (BIA) in the determination of experimental obesity in oophorectomized rats/Uso de indices murinometricos e impedancia bioeletrica (BIA) na determinacao de obesidade experimental em ratas ooforectomizadas
Kroeker said, "I'd challenge you to look at the changes we're making for not-for-profits that would eliminate the use of the indirect method of cash flows.
The statement of cash flows and the direct method of presentation
Specifically, in the laboratory we combined these two approaches as an indirect method to estimate the length and biomass of willow twigs removed by simulated (clipping) moose browsing.
Combining photography and a geographic information system to measure winter browse use
nfx43-050general environment "air quality - indirect method .
Research and measurement benefit asbestos and rcf
The transition from the indirect method to the direct method is familiar to financial executives at public colleges and universities, which underwent a similar change following the issuance in 1999 of GASB Statement No.
Direct-method transition would require prompt attention: public colleges and universities encountered challenges after making the switch with GASB Statement 34
This indirect method of cooling allows for airflows to be reduced to zero without any risk of frost damage.
Cooling technology for blown film demonstrated at plast
The usual methods attempted include the polite method, the demanding method, the bribery method, the direct method, the indirect method, the angry method, the manipulative method, and a whole host of others.
Control is an illusion: how to create alignment and engagement
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