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首页> 外文期刊>International Journal of Finance and Accounting >Direct, Indirect, or Both Methods of Reporting Operating Statement of Cash Flows
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Direct, Indirect, or Both Methods of Reporting Operating Statement of Cash Flows

机译：直接，间接或两种报告现金流量表的方法

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Both IAS 7 and SFAS 95 allow the option of reporting either the direct or indirect method when preparing statement of cash flows. Both the IASB and the FASB consider the direct method as the preferred method of presenting cash flows from operations. Different studies in the literature find that the majority of the companies are using only the indirect method. The purpose of this study is to support one argument of the following: when preparing statement of cash flows, the preparers should use the direct method, the indirect one, or both. This study summarizes the advantages of direct and indirect methods, studies the possibility of using the information available to convert a statement of cash flows using indirect method to direct method, studies the possibilities of using the information available in the financial statement to prepare statement of cash flows using direct method, studies the effect of cost using either method compared with the other one. The results show that we can estimate either the direct method or the indirect method of statement of cash flows but the estimated statement does not give 100% accurate results. If the users of financial statements accept less than 100% accuracy in the statements, then companies can prepare either an indirect or a direct method of statement of cash flows. Otherwise, the company should ask prepares to prepare both methods or use a cost-benefit analysis to determine which method that should be used. My argument ends with maximizing the benefits is achieved by providing statement of cash flows using both direct and indirect methods.
机译：在准备现金流量表时，IAS 7和SFAS 95都可以选择报告直接方法还是间接方法。 IASB和FASB都认为直接方法是表示经营活动现金流量的首选方法。文献中的不同研究发现，大多数公司仅使用间接方法。本研究的目的是支持以下一种观点：编制现金流量表时，编制者应使用直接方法，间接方法或同时使用这两种方法。本研究总结了直接和间接方法的优点，研究了使用可用信息将现金流量表转换为直接方法的可能性，研究了使用财务报表中的信息准备现金表的可能性使用直接方法进行流量分析，则比较其中一种方法来研究成本的影响。结果表明，我们可以估计现金流量表的直接方法或间接方法，但估计的报表不能给出100％的准确结果。如果财务报表的使用者接受的报表准确性低于100％，则公司可以准备现金流量表的间接或直接方法。否则，公司应要求准备两种方法的准备，或者使用成本效益分析来确定应使用的方法。我的论据以通过使用直接和间接方法提供现金流量表来实现收益最大化而结束。

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