Analysis of financial statements in 2025
One of the objectives of financial reporting is to make appropriate decisions that increase company profits. The four basic financial statements play a fundamental role, and today we'll demonstrate this with a basic analysis of...
Indirect cash flow method: more than receipts and payments
NIF B-2 allows two methods for preparing cash flows: direct (showing receipts and payments) and indirect, which is commonly used in Mexico. The indirect method starts with accounting profit and adjusts: Items that do not involve actual cash flows...