The cash flow statement / Hugo Nurnberg, CPA, Ph.D., Baruch College, City University of New York, New York, NY, Ruth Ann McEwen, CPA, Ph.D., Florida International University, Miami, Florida, Thomas L. Porter, CPA, Ph.D., Hult International Business School, Cambridge, MA.
- Nurnberg, Hugo
- Arlington, VA : Tax Management, -
- Physical Description:
- 1 online resource
- Additional Creators:
- McEwen, Ruth Ann, 1952-, Porter, Thomas L., and Tax Management Inc
- Detailed analysis. Introduction and scope of portfolio -- Objectives of cash flow statement -- Importance of cash flow statement classifications -- Net cash flow from operating activities versus free cash flow -- The Statement of Cash Flows -- Classification trichotomy under ASC 230 -- Implications of ASC 230 trichotomy -- Classification ambiguities and inconsistencies under ASC 230 -- Lack of comparability and transparency -- Other issues -- Analytical adjustment of cash flow statement -- Summary and conclusions -- Working papers.
- "Bloomberg Tax Accounting Portfolio 5121-4th, The Cash Flow Statement (Accounting Policy and Practice Series), examines the cash flow statement required by the FASB Accounting Standards Codification (FASB ASC) 230, which is based in large part on FASB Statement of Financial Accounting Standard No. 95, Statement of Cash Flows (FAS 95). Under ASC 230, as amended, most business enterprises (and not-for-profit organizations) must provide a cash flow statement for each period for which results of operations (or activities) are provided."
- Publication Frequency:
- Updated irregularly
- Published: Washington, D.C., 2006-2007.
Author: Hugo Nurnberg,
AVAILABLE ONLINE TO AUTHORIZED DICKINSON USERS; PASSWORD REQUIRED FOR ACCESS.
- Bibliography Note:
- Includes bibliographical references.
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