Find out what to include in a cash flow statement, as well as its limitations and how cash flow is calculated.

Learn the best practices for handling cash flow and other accounting issues. These useful tips and strategies will help you ...

The Securities and Exchange Commission's chief accountant cautioned auditors and public companies about the statement of cash flows after spotting problems that could lead to a financial restatement. ...

The International Accounting Standards Board has embarked on a research project to review and improve the requirements for the statement of cash flows and related matters in International Financial ...

FASB ISSUED CONCEPTS STATEMENT NO. 7 TO HELP CPAs who use present value and cash flow information as the basis for accounting measurements. Using Cash Flow Information and Present Value in Accounting ...

The SEC’s Office of Chief Accountant appears to be taking a hard look these days at statements of cash flows. In “The Statement of Cash Flows: Improving the Quality of Cash Flow Information Provided ...

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Money your company earns from selling goods or services goes into your books as revenue. Beyond that, however, what "revenue" means when it appears in your financial statements depends on the ...

A statement of cash flow is a summary of the inward and outward movement of cash in your business. The presentation of a cash flow statement is a requirement of the International Accounting Standard 7 ...

Citing the need to address divergence in the way restricted cash is classified and presented, FASB issued Accounting Standards Update (ASU) No. 2016-18, Statement of Cash Flows (Topic 230): Restricted ...