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.

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

In an unrelated move, the Financial Accounting Standards Board, which sets accounting rules for U.S. companies, is considering whether to require expanded disclosure on the cash-flow statement for ...

Using Cash Flow Information and Present Value in Accounting Measurements includes general principles governing accountants’ use of present value, particularly when the amount of future cash flows, ...

A cash flow statement is one of the three most essential financial statements for a small business. A statement of cash flow is a formal statement used to report at a specified time.

The information found on the financial statements of an organization is the foundation of corporate accounting. Data found in the balance sheet, the income statement, and the cash flow statement ...

Cash flow is a measurement of the money moving in and out of a business, and it helps to determine financial health.

What strategies best address the cash flow challenges that contractors face? The tried-and-true financial management tools, such as cash flow forecasting on a project-by-project basis, are essential ...

This widely used cash flow estimate has many weaknesses that arise out of the use of accrual accounting for the calculation of the income statement. Accrual accounting attempts to match expenses ...

Unlike the income statement, which reports income on an accrual basis, the cash flow statement shows the immediate sources and uses of cash during an accounting period.