International Financial Reporting Standards (IFRS) Notes
IFRS Notes
Reconciliation of net income to net cash flow IAS7-pr18 Under the indirect method, profit or loss is reconciled with net cash flow from operating activities. U.S. GAAP SFAS95-pr29 asc 230-15-45-29 Reconciliation of net income to net cash flow from operating activities is required, under both methods.