Direct Method Reporting

Direct Method Reporting is a method of presenting operating cash flows in the statement of cash flows that classifies and reports actual cash inflows and outflows from operating activities by their nature, distinguishing it from the indirect method by focusing on gross cash receipts and payments rather than adjustments to net income.

61

Publications

3.5K

Citations

206

Authors

100

Institutions

Publications per year

2017–2026

16

Authors

206

  1. CL
    Chun‐Chen Liao

    National Tsing Hua University, Taiwan

    2 publications · 75 citations

    2

    h-index

  2. YS
    Yi‐Ling Shen

    National Tsing Hua University, Taiwan

    2 publications · 75 citations

    2

    h-index

  3. NS
    N. S. Kameswara Rao

    National Tsing Hua University, Taiwan

    2 publications · 75 citations

    2

    h-index

  4. RU
    R. Umi Baroroh

    Sunan Kalijaga State Islamic University Yogyakarta, Indonesia

    2 publications · 90 citations

    2

    h-index

  5. JK
    Jonathan K. Challis

    University of Saskatchewan, Canada

    1 publications · 73 citations

    1

    h-index

1–5 of 206

Venues

  1. The Journal of Organic Chemistry

    JOC · 2 publications · 75 citations

    2

    h-index

  2. PubMed

    Repository · 2 publications · 37 citations

    2

    h-index

  3. Acta Neurologica Scandinavica

    2 publications · 61 citations

    2

    h-index

  4. 1

    h-index

  5. Acta Crystallographica Section B

    1 publications · 13 citations

    1

    h-index

1–5