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

Many small businesses start off strong with a solid business plan, an impressive product, sufficient funding and a growing customer base. Then, somewhere along with the way, the business stalls, ...

General accepted accounting principles (GAAP) recommend that businesses use an accrual method of accounting. This means that the income statement reflects expenses and income earned but not yet ...

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. ...

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 statement of cash flows is one of the financial statements investors rely on to gauge a company's financial strength. Strong cash flow puts the company in a good position to expand its business, ...

Discover the three essential financial statements required by GAAP: income statement, balance sheet, and cash flow statement, ensuring accurate financial reporting.

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 ...

Every business has cash going in and going out. This is cash flow. A cash flow statement accounts for the cash moving in and out of the company. It reflects the cash impacts of revenues, expenses, ...

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 ...

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 ...