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 ...

Explore how poorly crafted incentives and lack of oversight can lead to internal fraud. This course will break down how to evaluate your organization’s anti-fraud program and controls for ...

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 ...

Cash flow analysis allows you to understand how money moves through your business, helping you get an idea of how much liquidity you have and where you might need to make changes. Your cash flow ...

Citing the need to address divergence in the way restricted cash is classified and presented, FASB issued Accounting Standards Update (ASU) No. 2016-18, Statement of Cash Flows (Topic 230): Restricted ...

Chris Scharman is CEO of Avtech Capital, with 20+ years as a corporate attorney in finance, securities, and mergers & acquisitions. For many businesses, failure can be traced back to a single issue: ...

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 ...

Learn how to tell if your business could be facing a cash crunch—and what to do about it Written By Written by Staff Senior Editor, Buy Side Miranda Marquit is a staff senior personal finance editor ...