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In presenting the Statement of Cash Flows, which method is preferable to use: Indirect Method or Direct Method?

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Question ajoutée par OSCAR ESTIOCO , Chief Accountant , Modern Construction Contractor Co. Ltd.
Date de publication: 2016/03/10
Dasarathi Rath
par Dasarathi Rath , Sr. Accountant , Al Luban Special Investment LLC

In presenting the statement of cash flow indirect method determining the cash from operating activities is more popular in actual practice. All listed companies are listing agreement clause 32 with stock exchange to prepare and present cash flow statement by indirect method as IFRS/IAS in accordance with IASB.