Direct Method Cash Flows and Notes Payable. Companies use financial statements -- income statements, balance sheets and cash flow statements -- to track and assess their operational and financial ...

Accounting rules allow companies to report their cash flow statement using the direct or indirect method, and both methods report net cash flow from operating activities.

This note provides operational guidance to staff on the use of the Fund’s institutional view (IV) on the liberalization and management of capital flows. The IV establishes a framework for consistent ...

Compare India's Accounting Standard 3 (AS 3) and Ind AS 7 on cash flow statements. Learn about their objectives, classification methods, and key differences in reporting ...

On February 20, 2025, Morningstar.com released an enhanced methodology for Free Cash Flow. Free cash flow represents a company's operating cash flow net of changes in net working capital and ...

An interesting disconnect has taken shape between local currency- and hard currency-denominated bonds in emerging markets with respect to their portfolio flows and prices since the start of the ...