When a business recognizes an expense from bad debt, it is unlikely that the cash flow statement will be affected directly. For a transaction to be included on the cash flow statement, it requires an ...

FASB has proposed new requirements for the statement of cash flows designed to eliminate diversity in practice in the classification and presentation of changes in restricted cash. Current GAAP does ...

Explore how poorly crafted incentives and lack of oversight can lead to internal fraud. This course will break down how to evaluate your organization’s anti-fraud program and controls for ...

Concerns over divergent practices for reporting on the statement of cash flows led to FASB’s issuance of a new standard for presenting and classifying certain cash payments and cash receipts.

El Segundo, Calif.-based digital, analog and mixed signal ICs provider International Rectifier (IR) reported Monday that it has filed an extension for its Form 10-Q for the fiscal quarter ended March ...

Learn how to tell if your business could be facing a cash crunch Written By Written by Staff Senior Editor, Buy Side Miranda Marquit is a staff senior personal finance editor for Buy Side. Edited By ...

Learn how to calculate free cash flow per share and understand its importance for assessing a company’s financial health and shareholder value.

Despite the classification of the cash flows on trading positions as operating under SFAS No. 102, trading is economically a hybrid operating/non-operating activity. Reflecting this hybrid nature, we ...

Discover key elements that reduce operating cash flow, including declining net income, inefficient inventory turnover, and increased days sales outstanding.