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 ...

From clean toilets to working computers, your company incurs many costs that it cannot assign to one particular "cost object" -- a product, project, department or service. You must nonetheless cover ...

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 ...

Michael Schmidt, CFA, is a staff member of FINRA's Dispute Resolution Board with 20+ years of experience in the financial market. SDI Productions / Getty Images Operating cash flow is cash generated ...

“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 ...