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标题: Direct vs Indirect [打印本页]

作者: ShooterMcCFA    时间: 2011-7-13 15:57     标题: Direct vs Indirect

IFRS and US GAAP encourages to use direct method but requires firms to provide reconciliation with income statement as you would do in indirect method. Companies however like to present in indirect method. Why can't these bodies just encourage the use of indirect method which everyone likes. What's wrong with these guys?




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