The statement of cash flows, also known as the cash flow statement, summarizes a company's sources and uses of cash. The net cash flow is the difference between a company's cash inflows and outflows.

A small business will be required to prepare a variety of financial statements over the course of a year. Some statements are required by the Securities and Exchange Commission while others might be ...

Bruns, William J., Jr., and Julie H. Hertenstein. "Statements of Cash Flows: Three Examples TN." Harvard Business School Teaching Note 193-173, June 1993. (Revised ...

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, ...

In pursuit of greater comparability across the Harvard schools, the University has asked all schools to report their net results in accordance with generally accepted accounting principles (GAAP) in ...

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 ...

IN CERTAIN INSTANCES CPAs SHOULD CONSIDER preparing and reporting on financial statements using an “other comprehensive basis of accounting” (OCBOA). Tax-basis and cash-basis, including ...