A company reports revenues and expenses on its income statement. Since most companies use accrual accounting, the income statement reveals little about cash flowing into and out of the business. To ...

The cash flow statement shows the inflow and outflow of cash transactions during a specified fiscal period, which might be monthly, quarterly or a fiscal year. The two methods from which accountants ...

Ever since we uncovered and articulated the paradigm that we call Quality Financial Reporting, we have been committed to advocating a new attitude among managers. We have asserted that they will soon ...

From misinterpreting financial statements to making uninformed investment decisions, these critical oversights could be ...

A cash flow statement is a financial report that describes the sources of a company’s cash and how that cash was spent over a specified time period. It does not include non-cash items such as ...

If FASB follows through with its plan to mandate a direct-method cash flow statement for not-for-profit entities, experts say financial statement preparers would be wise to address implementation ...

Manufacturers today face three significant organization-related challenges: maximizing profits, conserving cash flow and creating shareholder value. One way to solve these challenges, suggests ...

“Taking the Temperature of Health Care Valuations” (JofA, Oct.01, page 79) indicates the capital asset pricing model (CAPM) was used to derive the discount rate, which resulted in an “enterprise value ...

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