indirect reconciliation method oor Spaans
indirect reconciliation method
en
A method of deriving the net income provided by operating activities by adjusting for revenue and expense items that do not result from cash transactions.
Vertalings in die woordeboek Engels - Spaans
método de conciliación indirecta
en
A method of deriving the net income provided by operating activities by adjusting for revenue and expense items that do not result from cash transactions.
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However, it is important to point out that, for methodological reasons, the initial data of the # eneral Census are undergoing evaluation and adjustment by two indirect methods: adjustment for the population not counted for reasons of geographical coverage and contingencies in the transfer of the census information; and demographic reconciliation at the national and departmental levels and adjustment for chief towns through the use of symptomatic variables
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However, it is important to point out that, for methodological reasons, the initial data of the 2005 General Census are undergoing evaluation and adjustment by two indirect methods: (1) adjustment for the population not counted for reasons of geographical coverage and contingencies in the transfer of the census information; and (2) demographic reconciliation at the national and departmental levels and adjustment for chief towns through the use of symptomatic variables.
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If the indirect method is used, the reconciliation may be either reported within the statement of cash flows or provided in a separate schedule, with the statement of cash flows reporting only the net cash flow from operating activities.
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We would like to know how this idea emerged: was it the result of indirect methods of detection or was it perhaps born as a solution to the reconciliation of theoretical predictions and observations?
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The indirect method starts with operating income as shown in the income statement, then a reconciliation adds back non-cash expenses and revenues and subtracts cash used to increase working capital components (or adds back in case of working capital decrease).
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