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 ...

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.

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 ...

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 ...

Current accounting rules are either unclear or silent on how to classify cash flows in certain instances, so FASB is proposing an update to the Accounting Standards Codification to fill the gaps. The ...

Cash flow is a measurement of the money moving in and out of a business, and it helps to determine financial health. Many, or all, of the products featured on this page are from our advertising ...

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 ...

A cash flow statement is one of the most useful markers of a business's ongoing success or struggles, especially for small businesses that need to chart their cash flows carefully and note any changes ...

One of the biggest issues businesses tackled during the Covid-19 pandemic was cash flow and cash flow management. Some businesses folded early in the pandemic due to not having sufficient cash ...