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. ...

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, ...

U.S. regulators and standard setters are taking a closer look at cash-flow statements, particularly how such corporate disclosures may lag behind other financial ...

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 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 ...

Forbes contributors publish independent expert analyses and insights. Melissa Houston covers financial issues that affect women in business. Many business owners get anxious about their business ...

If there is any unfortunate thing about investing, it's that no investment can be made with perfect information. Not only are markets forward-looking, but accounting leaves a lot to be desired.

Grassi Advisors & Accountants has been providing accounting and consulting services to the construction industry for more than 40 years. The Commercial Observer Partner Insights team spoke with Grassi ...

Cash generation is “king” for many investors selecting stocks. Earnings, dividends and asset values may be important factors, but it is ultimately a company’s ability to generate cash that fuels the ...

Accountant general Andreas Antoniades told the House public expenditure committee this week that the treasury plans to introduce accrual accounting for revenues and expenses, on an unofficial basis, ...