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| Tekijä: | Monsen, N. |
| Otsikko: | Cameral accounting and cash flow reporting: some implications for use of the direct or indirect method |
| Lehti: | European Accounting Review
2001 : VOL.10:4, p. 705-724 |
| Asiasana: | ACCOUNTING BOOKKEEPING CASH FLOW METHODOLOGY |
| Kieli: | eng |
| Tiivistelmä: | In this article, the discussion of whether to use the direct or indirect method when reporting cash from operating activities is not limited to commercial double-entry bookkeeping; it is also based upon another accounting framework, specifically designed to deal with cash transactions of governmental organizations: single-entry cameral accounting. |
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