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 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, ...

If you have ever stared at a company’s financial statements and wondered why its reported profits do not match the cash sitting in its bank account, you are not alone. Profit and cash are two ...

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 ...

Every corporation needs reliable access to capital to stay in business. Positive cash flow allows businesses to cover expenses, plan growth initiatives and reward long-term shareholders. Cash flow ...

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 ...

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 ...

Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle. Andy Smith is a Certified Financial ...