Clearing accounts were necessary for the offsetting entries in the transfer.
Thus, while the original approach is based on the entries in the cash accounts, the derivative approach examines all other accounts, that is the sum of all offsetting entries.
It has already been shown in section 3.6 that the cash flows can be calculated derivatively from accounting with the cumulative offsetting postings.
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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