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All main topics / Bilanzbuchhalter / IFRS-Grundlagen / 5 vor IFRS-Grundlagen (3. Auflage) - Endspurt zur Bilanzbuchhalterprüfung

Was ist der wesentliche Unterschied zwischen der direkten und der indirekten Methode der Ermittlung des Cashflows?

Bei der direkten Methode werden die Zahlen von den tatsächlichen Zahlungsströmen abgeleitet. Dies ist nur durch das jeweilige Unternehmen selbst möglich. Die indirekte Methode wird dagegen als retrospektive Rechnung vor allem durch externe Analysten angewendet (Tz. 154).

Tags: Eigenkapitalveränderungsrechnung, Eigenkapitalveränderungsrechnung und Kapitalflussrechnung, Kapitalflussrechnung
Source: http://www.nwb-datenbank.de/start/showuniqueid/?uniqueid=529504_0002&sprungmarke=RZ_154&starter=lernkarten_cc

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Flashcard info:

Author: NWB Verlag GmbH u. C...

Main topic: Bilanzbuchhalter

Topic: IFRS-Grundlagen

School / Univ.: NWB Verlag GmbH & Co. KG

City: Herne

Published: 22.01.2015

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