Publicación:

Como elaborar un estado de flujo de efectivo por el método directo

Resumen

The article was created with the objective of demonstrating the appropriate way of elaborating a cash flow statement by the direct method, for which a mixed approach study was advanced, based on a review of scientific and documentary literary, consulted on a basis of Indexed data such as Scielo, Procuex, Ciencie Sdirect, Elsevier, among others, which compile journals for academic and scientific recognition. The results of this are presented step by step, where it is necessary to determine the cash flows of operation, investment and financing, for which we present examples that allow a greater compression. Among others, it is concluded that the direct method allows reaching the objective of cash flow statements, which is to provide information on cash receipts and payments.