A cash flow statement consists of three sections: operating, investing and financing. Companies report investing and financing activities directly on a cash basis, but often use the indirect method to ...

A company reports revenues and expenses on its income statement. Since most companies use accrual accounting, the income statement reveals little about cash flowing into and out of the business. To ...

Find out what to include in a cash flow statement, as well as its limitations and how cash flow is calculated.

Learn how to tell if your business could be facing a cash crunch—and what to do about it ...

A cash flow statement is a financial document that provides data on the cash a company receives and pays out over a specific period. The combination of these elements is called net cash flow, making ...

Financial statements are essentially the report cards for businesses. They tell the story, in numbers, about the financial health of the business. The information found on the financial statements of ...

If FASB follows through with its plan to mandate a direct-method cash flow statement for not-for-profit entities, experts say financial statement preparers would be wise to address implementation ...

A financial statement that reflects the inflow of revenue vs. the outflow of expenses resulting from operating, investing and financing activities during a specific time period Cash flow statements ...