| 释义 |
Indirect method Indirect methodReporting in the statement of cash flow that adjusts or reconciles net income to cash from operations.Indirect MethodA measure of a company's cash flow. It is calculated by taking the company's net income and making a series of adjustments based on accounting conventions. The indirect method may be easier to calculate than netting cash inflows and cash outflows since companies required to report their accounting to an independent agency should have all the tools needed to use the indirect method. |