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 classic literature ?

In all fighting, the direct method may be used for joining battle, but indirect methods will be needed in order to secure victory.

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Preparers have consistently endorsed the use of the indirect method of reconciling net income to the total net operating cash flow.

The Statement of Cash Flows Turns 30: Common Reporting Deficiencies and Recent Changes

Missing from our earlier comments though was a discussion of what we can dub the indirect method by which managers of public midstream companies can make accretive sales of individual assets to private buyers at inflated valuations compared to where their companies are marked in the stock market.

Capital Perspectives: Oh the disparity Part V

Composites containing copper LHS obtained by the indirect method displayed higher elasticity modulus values than the ones obtained by the direct method.

Effect of Layered Hydroxide Salts, Produced by Two Different Methods, on the Mechanical and Thermal Properties of Poly(Methyl Methacrylate)

The indirect method of keeping the policy has probably been adopted to remove the word 'open sky' from this document.

Aviation traffic rights

The indirect method deals with SCARF's last parts: attitude, resilience and fellowship.

Direct & Indirect Methods

An indirect method (moisture flux) to evaluate the impact of crystallization fouling on the performance of a LAMEE.

Sensitivity Study of Crystallization Fouling in a Liquid-to-Air Membrane Energy Exchanger using Three Desiccant Solutions

FOR the second day running, some aspirants vying for National Assembly positions under the platform of the All Progressives Congress (APC) in Ekiti State, on Tuesday, protested the decision of the State Working Committee (SWC) of the party to use indirect method to conduct their primaries, against the directive of the National Working Committee.

Again, Ekiti APC aspirants protest indirect primaries

In indirect method different established empirical models were used for estimation of rock mass deformation modulus.

Evaluating the predicting performance of indirect methods for estimation of rock mass deformation modulus using inductive modelling techniques

The boy's 'purchase' has been regarded as the chairman's indirect method to give control of Hansae MK to his daughter Hansae MK's largest shareholder is Hansae Co., which holds a 50 percent share in the clothing company.

Hansae family's millionaire babies raise eyebrows

Indirect method of hurting rival nations helps Iranian leaders dodge responsibility and provides them with the powerful tool of deniability on the international stage.

Iran's cybersecurity threat on the increase

(2010) proposed an indirect method for estimating M-at-length, using previous estimations of M, habitat temperature and the VBGF parameters.

Incorporating uncertainty into a length-based estimator of natural mortality in fish populations