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 ...

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

Every business has cash going in and going out. This is cash flow. A cash flow statement accounts for the cash moving in and out of the company. It reflects the cash impacts of revenues, expenses, ...

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

The SEC’s Office of Chief Accountant appears to be taking a hard look these days at statements of cash flows. In “The Statement of Cash Flows: Improving the Quality of Cash Flow Information Provided ...

Savvy investors look at a company's financial health before buying its stock. Some investors monitor a company's free cash flow and review its cash flow statements to gauge how well it manages its ...

Using Procter & Gamble and Unilever as examples, I will show how a close look at their cash flow statements brings to light fundamental differences between the two consumer staples giants. The article ...