Many small businesses start off strong with a solid business plan, an impressive product, sufficient funding and a growing customer base. Then, somewhere along with the way, the business stalls, ...

The International Accounting Standards Board has embarked on a research project to review and improve the requirements for the statement of cash flows and related matters in International Financial ...

Sunk costs are relevant for determining historical financial data but don't affect determinations of cash flows. By definition, sunk costs are costs that occurred in the past and cannot be changed.

FASB ISSUED CONCEPTS STATEMENT NO. 7 TO HELP CPAs who use present value and cash flow information as the basis for accounting measurements. Using Cash Flow Information and Present Value in Accounting ...

Cash basis accounting records when cash actually changes hands in a transaction, providing a real-time view of your financial position that reflects the actual cash flow of a business or individual.

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. ...

Your company's cash flow is a basic measure of its financial health. While your business may have cash coming into and out of many accounts, your general ledger is the place where you assemble all ...

Despite three dividend cuts in recent years, more dividend cuts are inevitable, in my opinion, due to negative operating cash flow and cash Distributable Earnings not covering the dividend. Recent ...

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 ...

On a typical electrical construction project, a project management team's success is measured on gross profit. Cash flow concerns are left to the controller, CFO, or sometimes even the owner. What's ...

Accrual basis accounting is typically the preferred method, but cash basis accounting may work for very small businesses. Many, or all, of the products featured on this page are from our advertising ...