BNET Business Dictionary
Business Definition for: Cash Flow Accounting
Additional Resources
- Avoiding Cash-Flow Problems
- Cash flow is the life blood of any business, and a core indicator of an enterprise's financial health and viability. While not a failsafe way to appraise performance, cash flow is as good a barometer as any to quickly judge the financial performance of an entire company, an operating unit,...
- Articles 2007-11-14
- Forecasting operating cash flow: evidence on the comparative predictive abilities of net income and operating cash flow from actual cash flow data.
- Rsearch was conducted on the prediction of cash flow based on past accounting earnings and cash flow using simple regression models. The goal was to evaluate the eficiency of net income statistics as basis for decision making involving accounting and financial reporting. Results showed that neither past account earning nor...
- Research articles 1993-06-01
- The Essentials of Cash Flow
- If a company reports earnings of $1 billion, does this mean it has this amount of cash in the bank? Not necessarily. Financial statements are based on accrual accounting, which takes into account non-cash items. It does this in an effort to best reflect the financial health of a company....
- White papers 2005-07-15
- Cash-Based Accounting Ratios - Breaking the Silence
- The usefulness of financial statements is enhanced by an examination of the relationship between them; also by comparisons with previous time periods, other entities and expected performance. Value can be further added through the calculation and interpretation of accounting ratios. The traditional ratios suffer from the same defect as the...
- White papers 2000-10-01
- Learn to Look at the Cash Flow
- If a company reports earnings of one billion dollars, does this mean they have put this amount of cash in the bank? Not necessarily. The article maintains that financial statements are based on accrual accounting, which, in an effort to best reflect the financial health of a company, takes into...
- White papers 2003-01-01
- Liberty trims DCI results. (Finance).(Liberty Media Corp. adjusts Discovery Communications Inc. year 2001 cash flow results)(Brief Article)(Statistical Data Included)
- Liberty Media Corp. last week said it would reduce 2001 cash flow results for Discovery Communications Inc. by $132 million, applying new accounting standards required by the Financial Accounting Standards Board. In an April 3 press release, ...
- Research articles 2002-04-08
- Cash Flow: The Artistry Of Accounting
- Cash flow is essential to a business' health and is often a reliable indicator of the business' income opportunities. Cash flow can reveal how a proprietor has allocated available funding. For many accountants, telling a business owner about the role cash flow plays is a sensitive issue. Some accountants avoid...
- White papers 2003-09-01
- Cash-Flow Management At Tyco?
- Cash-Flow Management is a very crucial part of working capital. It helps in ascertaining the amount of cash flow available in the management. This helps the organization in making the decision about future cash flows. This article is a case study. Tyco management, which has been urging Wall Street analysts...
- Case studies 2003-08-11
- How can I create a reliable cash flow budget?
- Cash flow forecasting and the reporting of actual cash flow results are two critical activities that go hand in hand. A good cash flow forecast, also called a cash flow budget, is at the core of the corporate financial process and is important for corporate survival. Once you have a...
- White papers 2000-08-01
- Free Cash Flow: Free, But Not Always Easy
- The best things in life are free, and the same holds true for cash flow. Smart investors love companies that produce plenty of free cash flow FCF. It signals a company's ability to pay debt, pay dividends, buy back stock, and facilitate the growth of business--all important undertakings from an...
- White papers 2003-09-17
- SEC Acts to Curb Cash Flow Shenanigans
- An operating cash flow statement has long been considered a reliable barometer of a firm's financial health and less susceptible to creative accounting than its cousins the income statement and the balance sheet. Turns out, that belief is sometimes wron An operating cash flow statement has long been considered...
- Research articles 2005-06-01
- potential effect of the FASB's proposed concepts statement on cash flow measurements on the oil and gas company, The
- In June of 1997, the Financial Accounting Standards Board FASB issued a proposed Statement of Financial Accounting Concepts entitled Using Cash Flow Information in Accounting Measurements. Issuance of the proposed concepts statement is a very significant event, especially considering that the FASB has not issued a concepts statement since 1985....
- Research articles 1998-07-01
- The Vital Cash Flow Statement
- A statement of cash flow is a pertinent financial statement which a company creates to provide details about the cash flowing in and out of a business during an accounting period. The purpose of the cash flow statement is to offer particulars of the cash receipts and payments made during...
- White papers 2008-09-12
- Taking Stock of Discounted Cash Flow
- At a time when financial statements are under close scrutiny, the choice of what metric should be used for making company valuations has become increasingly important. Wall Street analysts are emphasizing cash-flow-based analysis for making judgments about company performance. A key valuation tool at analysts' disposal is discounted cash flow...
- White papers 2003-01-14
- Financial Statements, Taxes And Cash Flow
- Anyone who understands little bit of accountancy would be able to define a balance sheet as a snapshot of a company's assets and liabilities at a given point of time. The real competency comes in when one has to explain the nuances and get hold of the accountancy tricks. This...
- Presentations 2003-01-01
- Financial Statements, Taxes And Cash Flow - The McGraw-Hill Companies
- An analyst is expected to know the difference between book value and market value of company. The onus of differentiating accounting income and cash flow also lies on him or her. To know all these principles including the average and marginal tax rates, surf through these slides that explains all...
- Presentations 2003-01-01
- The Cash Flow, Return and Risk Characteristics of Private Equity
- Using a unique dataset of 277 private equity funds over the last two decades, this paper analyzes the cash flow, return, and risk characteristics of private equity. It details the cash flow data for each fund, rather than aggregate or accounting returns. The paper documents the draw down and capital...
- White papers 2002-11-14
- GE Delivers Record Financial Performance in Fourth Quarter 2004, With 18% Revenue Growth, 18% Earnings Growth and $.51 EPS; Full-Year Cash Flow Increases 18% to $15.2 Billion
- FAIRFIELD, Conn. -- GE achieved record fourth-quarter revenues of $43.7 billion, up 18% from fourth quarter 2003, and record fourth-quarter earnings of $5.4 billion, also up 18%, the company announced today. Full-year 2004 earnings were $16.6 billion, up 6% from 2003 earnings before required accounting changes. Cash flow from GE's...
- Research articles 2005-01-21
- Alternative to ROE. (long term discounted free-cash flow is considered a better accounting tool than return on equity)(Brief Article)
- 00-00-0000 CONVINCED THAT RETURN ON equity ROE doesn't fully reflect the value of your company and its stock? Take a cue from Boeing Co. CEO Philip Condit and look at long-term, discounted free-cash flow. By that he means that your business plan for any major...
- Research articles 1997-01-20
- Transcend Announces Further Adjustments To 2007 Income Tax Benefits - No Effect On 2007 Pre-Tax Operating Results Or Cash Flow
- ATLANTA -- TRANSCEND SERVICES, INC. (NASDAQ: TRCR) announced today that it will make additional adjustments to previously reported income tax benefits for the year ended December 31, 2007. These adjustments do not impact pre-tax operating results or cash flow from operations for 2007 and are expected to result in a...
- Research articles 2008-05-12
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