Relevant bibliographies by topics / Statement of cash flows

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Statement of cash flows'

Author: Grafiati
Published: 4 June 2021
Last updated: 12 February 2022

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Journal articles on the topic "Statement of cash flows"

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Price III, Richard A. "Cash Flows at Amazon.com." Issues in Accounting Education 28, no. 2 (April 1, 2012): 353–74. http://dx.doi.org/10.2308/iace-50182.

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ABSTRACT: This instructional case illustrates how Amazon.com's strategy has evolved over time and how these characteristics are reflected in the financial statements. A particular emphasis is placed on the cash flow statement. Students evaluate the cash flow statement and examine its articulation with the other financial statements. Students create a direct method cash flow statement in the year of Amazon.com's initial public offering using the information available in the financial statements.
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Khansalar, Ehsan, and Mohammad Namazi. "Cash flow disaggregation and prediction of cash flow." Journal of Applied Accounting Research 18, no. 4 (November 13, 2017): 464–79. http://dx.doi.org/10.1108/jaar-02-2015-0011.

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Purpose The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether the models incorporating components of operating cash flow from income statements and balance sheets using the direct method are associated with smaller prediction errors than the models incorporating core and non-core cash flow. Findings Using data from US and UK firms and multiple regression analysis, the authors find that around 60 per cent of a current year’s cash flow will persist into the next period’s cash flows, and that income statement and balance sheet variables persist similarly. The explanatory power and predictive ability of disaggregated cash flow models are superior to that of an aggregated model, and further disaggregating previously applied core and non-core cash flows provides incremental information about income statement and balance sheet items that enhances prediction of future cash flows. Disaggregated models and their components produce lower out-of-sample prediction errors than an aggregated model. Research limitations/implications This study improves our appreciation of the behaviour of cash flow components and confirms the need for detailed cash flow information in accordance with the articulation of financial statements. Practical implications The findings are relevant to investors and analysts in predicting future cash flows and to regulators with respect to disclosure requirements and recommendations. Social implications The findings are also relevant to financial statement users interested in better predicting a firm’s future cash flows and thereby, its firm’s value. Originality/value This paper contributes to the existing literature by further disaggregating cash flow items into their underlying items from income statements and balance sheets.
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Kim, Seung Hwan. "Finding an Easier Way to Explain the Statement of Cash Flows." International Journal of Accounting and Financial Reporting 11, no. 3 (August 29, 2021): 25. http://dx.doi.org/10.5296/ijafr.v11i3.18892.

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The statement of cash flows is one of the required financial statements of public companies, and thus is required of all accounting majors. After learning the other required financial statements in an introductory financial accounting course and, again, in the first intermediate accounting course, accounting majors learn how to prepare the statement of cash flows in the second or last intermediate accounting course. Most accounting majors find the statement of cash flows significantly more difficult to learn than any other financial statements. Especially, students find it most difficult to understand the indirect method of preparing the statement of cash flows. Preparing the statement of cash flows using the indirect method, students go through the most difficult time, specifically, doing the adjustments that are made to net income to reconcile to cash flows from operating activities.In this paper, presented is a different way to explain the principles of indirect method of preparing the statement of cash flows with a focus on the reconciliation of net income to cash flows from operating activities. Different from the explanations in the textbooks available in the market, the approach presented in the paper is preferred by all the students who were taught the statement of cash flows. Also, pointed out in the paper are a few things that students are easily confused of in learning the statement of cash flows.
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Picconi, Marc P., Kimberly J. Smith, and Alexander Woods. "Arborista, Inc.: An Instructional Resource Case." Issues in Accounting Education 28, no. 3 (March 1, 2013): 681–90. http://dx.doi.org/10.2308/iace-50452.

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ABSTRACT: This deceptively simple case is intended for use as early as the first day of an M.B.A. core accounting course or as a focused review for an undergraduate accounting course. It achieves three primary objectives: accelerating student learning about the statement of cash flows, emphasizing the importance of both the cash flow statement and the income statement in valuation and capital markets, and introducing the three primary financial statements as an integrated system. The case also features the use of the direct method of presenting operating cash flows, both as a pedagogical tool and to allow interested instructors to increase their focus on that method. We have found that students benefit from the early integration of the cash flow statement, as well as the ability to clearly understand how operating cash flows are similar to—and different from—net income. Finally, the case provides an optional managerial accounting module for instructors who teach a course that integrates financial and managerial accounting.
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Lucian, Cernusca. "The Statement Of Cash Flows." Annales Universitatis Apulensis Series Oeconomica 1, no. 9 (June 30, 2007): 199–204. http://dx.doi.org/10.29302/oeconomica.2007.9.1.31.

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Petro, Fred, and Farrell Gean. "A Logical Approach To The Statement Of Cash Flows." American Journal of Business Education (AJBE) 7, no. 4 (September 29, 2014): 315–24. http://dx.doi.org/10.19030/ajbe.v7i4.8845.

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Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby an understanding is established together with the mechanics of preparing the statement.
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Mackevičius, Jonas, and Kastytis Senkus. "THE SYSTEM OF FORMATION AND EVALUATION OF THE INFORMATION OF CASH FLOWS." Journal of Business Economics and Management 7, no. 4 (December 31, 2006): 171–82. http://dx.doi.org/10.3846/16111699.2006.9636139.

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A very urgent problem of formation of cash flows in conditions of the competitive market is considered in the present article. Cash flows are defined as the inflows and outflows of cash and cash equivalents, created within a certain period of time out of the operating, financial, investment and extraordinary activities of the company. Examples of cash flows out of the operating, financial and investment activities of the company are adduced. The system of formation and evaluation of the information about cash flows is created. Its principal elements are as follows: cash flow accounting, classification of cash flows, issuing of the cash flow statement, control and analysis of cash flows, cash flow forecasting. The methods of analysis of cash flows are created, i.e. the horizontal analysis of the cash flow statement; the vertical analysis of the cash flow statement; the analysis of financial ratios of the cash flow statement; preparation of the cash flow forecast. Practical application of the system of formation and evaluation of the information about cash flows would help the company managers to take various management decisions on evaluation of the company's financial condition and its activity results better, quicker and more precisely.
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Dugan, Michael T., Benton E. Gup, and William D. Samson. "Teaching the Statement of Cash Flows." Journal of Accounting Education 9, no. 1 (March 1991): 33–52. http://dx.doi.org/10.1016/0748-5751(91)90021-i.

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Al-Omush, Ahmed Mushref Salim, Ali Mohammad Al-Attar, and Walid Muhammad Masadeh. "The impacts of free cash surplus flows, audit quality and ownership on earnings management: The Jordan case." Corporate Ownership and Control 15, no. 4-1 (2018): 222–30. http://dx.doi.org/10.22495/cocv15i4c1p9.

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This paper primarily aims to identify and evaluate the effect of Free Cash Surplus flows, Audit Quality and the ownership on Earnings Management. The study shows that financial distress has a significant impact on earnings management for samples on the Jordanian listed companies during (2003-2016). The Cash Flow Statement provides information on the flow of cash in and out of the organization over a specific period. It shows how an organization spends its money (cash outflows) as well as the source of the money (cash inflows). The Cash Flow Statement – additionally alluded to as the statement of cash flows or fund flows, which is one of the financial statements that is often utilized in the measurement of an organization’s financial performance and overall wellbeing. The study also investigates the prevalence of both accrual and base earnings management for the empirical corporate finance which claims that the better corporate governance constraints between earnings management and the relation of high free-cash -flows firms the more will the increase will be at the income management and the earnings management. Although, the research has addressed the issues of earnings management and the real activities handling; this research paper put these two issues together. The analysis provides a mixed support when using different earnings management detection models. The findings of this study could serve as a guideline to a proper and understanding of earnings management to public listed companies, regulators, and various stakeholders
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Arbatskaya, Tatyana G. "Accounting and Analysis of Cash Flows of Penal Entities." Financial Journal 13, no. 1 (February 2021): 107–24. http://dx.doi.org/10.31107/2075-1990-2021-1-107-124.

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The global economic crisis, exacerbated by the pandemic of the new coronavirus infection, has led to a significant deterioration in the financial state of most economic entities. This problem has also affected public sector entities receiving budget financing. Even if a given public sector entity is engaged in entrepreneurial activity, with a decrease in sales cash flow decreases, whereas accounts receivable and payable increase. To carry out their statutory activities, state entities of the penitentiary system in the Russian Federation use not only budgetary funds, but also funds received from the sale of products manufactured by convicts. Therefore, the interest of users in the cash flows of penitentiary institutions is steadily increasing. The above strengthens the information and analytical functions of cash flow statements. Unlike other forms of reporting, the cash flow statement should report cash flows during the period classified by operating and investing activities (financing activity is not typical for penitentiary entities). In addition, the statement of cash flows provides useful information not only for controlling the use of budget funds, but also for current and forecast analysis. The article investigates the theoretical principles of accounting of cash flows of public sector entities of the penitentiary system of the Russian Federation. Results of the study include a proposal to improve the form of the cash flow statement by including an analytical feature — the source of financing activities. The study also presents and tests a methodology for analyzing cash flows in the context of funding sources.
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Dissertations / Theses on the topic "Statement of cash flows"

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Allen, George Louis. "An Empirical Investigation of the Complementary Value of a Statement of Cash Flows in a Set of Published Financial Statements." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331207/.

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This research investigates the complementary value of a statement of cash flows (SCF) in a set of published financial statements. Selected accounting studies and selected parts of communication theory are used to argue the case for treating an SCF as a primary financial statement. Ideas adapted from communication theory are also used to decide key issues involved in developing an SCF. Specifically, the study selects a direct rather than a reconciling format for an SCF; it also defines cash to include currency, bank accounts, and marketable securities and exclude claims to cash such as notes and accounts receivable. The definition of cash limits cash flow to strict receipts and disbursements; it excludes constructive receipts and disbursements.
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Sipi, Carina, Johanna Ström, and Sanna Hamrin. "Analys och planering av likviditet : En studie av kassaflödesanalyser och prognosers interna användbarhet inom ABB, Manpower, Gina Tricot och Västerås stad." Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-14230.

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Nyckelord: Kassaflödesanalys, kassaflöde, likviditetsplanering, likviditetsbudget, likviditetsprognos, likviditet och nyckeltal. Frågeställning: Hur och varför använder de fyra valda organisationerna kassaflödesanalyser och -prognoser internt? Vilka är skillnaderna i de fyra organisationernas sätt att ställa upp och använda sig av kassaflödesanalyserna och -prognoserna och beror skillnaderna på i vilken bransch de verkar? Syfte: Syftet med uppsatsen är att undersöka hur kassaflödesanalyser och -prognoser tillämpas praktiskt i de fyra stora organisationerna ABB, Västerås stad, Manpower och Gina Tricot för att identifiera om skillnader i uppförandet finns. Metod: Studien är av kvalitativ karaktär då fallstudierna av organisationerna gjordes genom intervjuer med representanter på respektive organisation. Totalt genomfördes elva intervjuer med tolv personer. Data till referensramen samlades in genom sekundära källor. Insamlad data och information analyserades där referensram och empiri sattes i relation till varandra. Slutsats: Brister i metoden för hur kassaflödesanalysen ska upprättas finns då den i praktiken inte används av de undersökta organisationerna internt. Då den ändå måste upprättas på grund av lagstiftningen bör en förändring av uppställandet göras så att denna ska kunna användas mer internt. Då majoriteten av organisationerna i undersökningen gör prognoser istället för likviditetsbudget, vid likviditetsplanering, behöver forskningen inom referensramen för ämnet fokuseras på att förbättra prognosberäkningar. Studien visar på att användandet av likviditetsplanering, analys av kassaflöde, prognoser och nyckeltal kan bero på om organisationen är verksam inom privat eller offentlig sektor.
Keywords: Statement of cash flows, cash flow, cash forecast, cash flow projection, liquidity and ratio. Research question: How and why do the four organizations use the statement of cash flows and cash flow forecasts internally? Which differences are shown regarding the four organizations way of presenting and using the statement of cash flows and cash flow forecasts, and do these differences depend on the type of business? Purpose: The purpose of this study is to examine how the statement of cash flows and cash flow forecasts are used in the four large organizations ABB, Manpower, Gina Tricot and City of Västerås to identify if there are differences. Method: This quantitative study was based on twelve interviews with eleven different persons. The frame of reference was written with secondary data as material. Then collected information was processed, the frame of reference and the empirics were put together and then all was analyzed. Conclusion: There appears to be flaws in the method, in which the statement of cash flows is to be presented, because it is overall not used by organizations internally. Because the organizations are bound by law to do it a change in the method has to be made so it can be used more internally. The research of liquidity planning needs to be focused on improving the methods of calculating forecasts because the majority of the organizations in this study use forecasts to plan liquidity instead of liquidity budgets. The study shows that the use of plans of liquidity, analysis of cash flow, forecasts and ratios can depend on if the organization is private or public.
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Saher, S. (Sonia). "Accrual anomaly:balance sheet vs. cash flow statement measurement of accruals." Master's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201705101745.

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I explore the recent evidence on persistence of accrual anomaly, previously explored by Richard G. Sloan in 1996. Sloan (1996) highlights that the presence of cash flows statement data could improve the results to study accrual anomaly. Therefore, my motivation of the research is to explore accrual anomaly based on cash flows statement (CFS) method and balance sheet (BS) method for measuring accruals. The accounting academics report accruals as many different interpretations (such as the prospective growth of businesses and idiosyncratic risk) therefore, it may not be exploited under accruals hedge strategy. The data is inclusive of NYSE, AmEx, and NASDAQ listed firms, thereby to capture the complete US market from timeline 1990 to 2014. The analysis is based on Feltham & Ohson (1995) earnings persistence model and Mishkin (1983) test model for the market efficiency. I have found that earnings & earnings components are persistent in anticipating future earnings. I have also found that the market is inefficient in learning the persistence of earnings & its components. The market underestimates earnings persistence, overestimates persistence of accruals, and underestimates the persistence of cash flows. BS method and CFS method show the similar behavior of earnings and its components persistence and the market interpretation to them. However, CFS method measures the high persistence of cash flows. Moreover, accruals hedge returns are significant under BS method but insignificant under CFS method. Therefore, I conclude that accrual anomaly exists under BS method and disappears under CFS method. The market misinterpretation of earnings & its components persistence may not be associated with accruals anomaly.
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Jooste, Leonie. "An evaluation of the usefulness of the cash flow statement within South African companies by means of cash flow ratios." Thesis, Pretoria : [s.n.], 2004. http://upetd.up.ac.za/thesis/available/etd-04182005-092836.

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Vrhelová, Hana. "Využití údajů z výkazů účetní jednotky v řízení firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113075.

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The diploma thesis is about characteristic of financial statements (balance sheet, profit and lost statement, cash flow statement). Special emphasis will be placed on selected indicators that are used in business management. In the theoretical part will be described the statements and items from them, a part will be dedicated to financial analysis, especially to indicators, that can be used in business management. In the practical part will be at first the characteristic of company, in which was the diploma thesis processed. Further more it will be made the analysis of selected items, focusing on the consistency of items at least in the last three years and the results will be evaluated.
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Matook, Mohamed. "The significance of information contained in the cash flow statement of Libyan investment companies." Thesis, Liverpool John Moores University, 2009. http://researchonline.ljmu.ac.uk/5937/.

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Perneryd, Caroline, and Hanna Peterson. "Nyckeln till god ekonomi : En studie som undersöker om K2‐redovisande bostadsrättsföreningar bör komplettera årsredovisningen med en kassaflödesanalys för att ge en bättre bild av ekonomiskt välmående." Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131981.

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Bakgrund: En bostadsrättsförening är ingen kommersiell verksamhet och drivs inte i vinstsyfte. Resultaträkningen kan därmed inte anses avgörande för bostadsrättsföreningars ekonomiska välmående. Det som bör betonas är föreningens kassaflödesanalys som visar finansiella flöden, samt behovet att göra avsättningar för att möta framtida underhåll. Således bör kompletterande information om bostadsrättsföreningars ekonomiska situation tillföras årsredovisningen. Syfte: Syftet är att undersöka om K2-redovisande bostadsrättsföreningar bör komplettera sina årsredovisningar med en kassaflödesanalys för att ge en bättre bild av ekonomiskt välmående. Metod: Studien utgår ifrån en kvalitativ forskningsstrategi. Empirisk data har samlats in genom semi-strukturerade intervjuer. Studiens respondenter består av tre av Sveriges största aktörer inom fastighetsförvaltning, samt en auktoriserad revisor på EY. Resultat: K2-redovisande bostadsrättsföreningar bör komplettera sina årsredovisningar med en kassaflödesanalys. En kassaflödesanalys bidrar till förståelse för betalningsströmmar under ett räkenskapsår, vilket förtydligar hur likvida medel har använts. Ett positivt kassaflöde bidrar till ett ökat ekonomiskt välmående hos bostadsrättsföreningar, eftersom likvida medel kan användas till att betala amorteringar, underhåll och investeringar. Kassaflödesanalysen bidrar således till att ge en bättre bild av bostadsrättsföreningars ekonomiska välmående. Författarna betonar dock att kassaflödesanalysen ensam inte bidrar till en komplett bild av bostadsrättsföreningars ekonomiska välmående. Årsredovisningen bör även kompletteras med nyckeltal. Vidare bör en underhållsplan upprättas samt avsättningar göras till yttre fond.
Background: Housing associations are not a commercial activity and are profit driven. The income statement can therefore not be described as crucial for housing associations. However, what should be emphasized are the association’s cash flow statements that shows the financial flows and also the need to make provisions to meet future maintenance. Thus, additional information of housing associations financial situation should be added to the annual report. Purpose: The purpose is to investigate whether housing associations reporting according to K2 should supplement their financial statement with a cash flow analysis to provide a clearer measure of economic wellbeing. Method: The study is based on an qualitative research strategy. Empirical data were collected through semi-structured interviews. The respondents consist of three of the largest companies for housing administration, as well as an accountant at EY. Result: K2-reporting housing associations should complement their annual reports with a cash flow statement. A cash flow statement contributes to the understanding of the past year´s cash flows, which clarifies how cash is used. A positive cash flow contributes to better economic wellbeing for housing associations, because cash can be used to pay debt service, maintenenace and investments. Cash flow statements helps to give a better picture of the economic wellbeing of housing associations. The authors, however, states that a cash flow analysis alone does not contribute to a complete picture of the economic wellbeing of housing associations. The annual report should also be supplemented with key figures. Furthermore, maintenance is established and provisions made to the external fund.
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Přibáňová, Aneta. "Srovnání metodiky při sestavování výkazu cash flow podle české legislativy, IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-263864.

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This masters thesis main focus is a statement of cash flows as regulated by czech accounting legislation, International Financial Reporting Standards and US GAAP. First chapter describes the importance of Statement of cash flows and his value added for users of financial statements. The historical context of the statement is shown, it is stated which entities are obligated to report statement of cash flows and lastly the internal structure of the statement is discussed. The second chapter begins by general methods of preparing the statement, then so called specific items are dealt with. The solution of some advanced accounting transactions (government grants, leases, loans, deferred payments etc.) is described. In the end the presentation and dislocure requirements are discussed. Last chapter contains research, where 99 companies are researched, answers are made concerning stated research questions and research hypothesis are concluded.
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Baxová, Petra. "Akruální báze versus peněžní báze/Accrual Basis versus Cash Basis." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11935.

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This diploma thesis shows two basic basis, on which the accounting system may be established -- accrual basis and cash basis. The thesis focuses mainly on differences between these two basis, shown on the case of the Czech republic. Both two basis are explained and described, as well as their modifications and the Czech legislature and the International Financial Reporting Standards. Subjects using the accrual basis and the cash basis in the Czech republic are also shown. The thesis deals with specific items, which can figure only in accounting system based on accrual basis. These items conclude depreciation, asset provisions, reserves and deferred tax. The end of the thesis is dedicated to the confrontation of the two basis on the Cash flow statement. This Cash flow statement is based on the cash basis, while it is being used on the accrual basis.
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January, Carol. "Studies in the effectiveness of cash flows from operating and investing activities as possible early indicators of bankruptcy." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52464.

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Thesis (MBA)--Stellenbosch University, 2001.
ENGLISH ABSTRACT: Users of Cash Flow Statements expect the information provided as cash flow from operating and investing activities to serve as a possible indicator that the company is facing bankruptcy. Traditionally, companies disclose depreciation as an operating activity and replacement of fixed assets as an investing activity. Companies that direct cash payments toward dividend and future expansion without addressing replacement of fixed assets are creating an unrealistic picture of their operating and investing activities. Generally accepted accounting practices (GAAP) have limited its disclosure requirements and has not addressed the issue of separating the expansion of fixed assets from replacement. This mini-study project researches the impact of disclosing depreciation as an investing activity and the replacement of fixed assets as an operating activity. Based on the findings, it is recommended that GAAP make it a requirement that the replacement and expansion of fixed assets be disclosed separately. It is further recommended that either depreciation be disclosed as an investing activity, or that replacement of fixed assets be disclosed as an operating activity on the Cash Flow Statement. The methods of disclosure investigated in the study will lead to an improvement in the ability of the two activities to serve as possible early indicators of bankruptcy.
AFRIKAANSE OPSOMMING: Gebruikers van kontantvloeistate verwag dat die inligting wat verskaf word van die bedryfs- en investeringsaktiwiteite as 'n moontlike indikator van die ondergang van die onderneming moet kan dien. Waardevermindering word tradisioneel as 'n bedryfsaktiwiteit openbaar, terwyl die vervanging van vaste bates as 'n investeringsaktiwiteit openbaar word. Ondernemings wat direkte kontantbetalings as dividende en toekomstige uitbreiding openbaar sonder dat die vervanging van vaste bates aangespreek word, skep 'n onrealistiese beeld van hul bedryfs- en investeringsaktiwiteite. Algemeen aanvaarde rekeningkundige beginsels het die openbaarmakingsvereistes beperk en spreek nie die skeiding tussen uitbreiding van bates en die vervanging daarvan aan nie. Hierdie mini-werkstuk ondersoek die impak van die openbaarmaking van waardevermindering as 'n investeringsaktiwiteit en vervanging van vaste bates as 'n bedryfsaktiwiteit. Gebaseer op die bevindinge word daar aanbeveel dat die algemeen aanvaarde rekeningkundige beginsels dit 'n vereiste maak dat die vervanging en uitbreiding van vaste bates apart openbaar word. Verder word aanbeveel dat waardevermindering as 'n investeringsaktiwiteit of vervanging van vaste bates as 'n bedryfsaktiwiteit in die kontantvloeistaat openbaar word.
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Books on the topic "Statement of cash flows"

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Board, Financial Accounting Standards. Statement of cash flows. Stamford,Cn: Financial Accounting Standards Board, 1987.

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Board, Financial Accounting Standards. Statement of cash flows: Net reporting of certain cash receipts and cash payments and classifaction of cash flows from hedging transactions : proposed statement of Financial Accounting Standards. Stanford, Conn: FASB, 1989.

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Fred, Skousen K., ed. Accounting for income taxes and statement of cash flows. 9th ed. Cincinnati: South-Western Pub. Co., 1989.

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Nurnberg, Hugo. The cash flow statement. [Washington, D.C.?]: Tax Management, 2006.

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Board, Financial Accounting Standards. Statement of cash flows: Net reporting of certain cash receipts and cash payments and classification of cash flows from hedging transactiosn : an amendment of FASB statement no.95. Norwalk,Cn: Financial Accounting Standards Board, 1989.

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Board, Financial Accounting Standards. Statement of cash flows: Exemption of certain enterprises and classification of cash flows fromcertain securities acquired for resale : an amendment of FASB statement no.95. Norwalk,Cn: Financial Accounting Standards Board, 1989.

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International Accounting Standards Committee. Cash flow statements: Proposed statement [of] International Accounting Standard. London: IASC, 1991.

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Board, Financial Accounting Standards. Statement of cash flows: Exemption of certain enterprises and classifaction of cash flows from certain securities held for resale : an amendment of FASB statement no. 95 : proposed statement of Financial Accounting Standards. Stanford, Conn: FASB, 1988.

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Lee, T. A. The funds statement and cash flow reporting. London: Technical and Research Department of the Chartered Association of Certified Accountants, 1990.

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Leonard, Lorensen, ed. Illustrations of cash-flow financial statements: A survey of the application of FASB statement no. 95. New York, N.Y: American Institute of Certified Public Accountants, 1989.

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Book chapters on the topic "Statement of cash flows"

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Hussey, Roger, and Audra Ong. "Statement of Cash Flows." In Corporate Financial Reporting, 170–89. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_10.

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Bucci, Ronald V. "Statement of Cash Flows." In Medicine and Business, 59–67. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-04060-8_7.

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Collis, Jill. "Statement of Cash Flows." In Financial Accounting, 108–29. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_6.

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Collis, Jill, Andrew Holt, and Roger Hussey. "The statement of cash flows." In Business Accounting, 226–57. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_8.

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Hussey, Roger. "The Statement of Cash Flows." In MBA Accounting, 114–38. London: Macmillan Education UK, 2014. http://dx.doi.org/10.1007/978-1-137-40435-0_5.

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Oldcorn, Roger. "Cash Flow Statement." In Company Accounts, 56–62. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-14092-3_6.

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Buschhüter, Michael, and Andreas Striegel. "IAS 7 – Statement of Cash Flows." In Kommentar Internationale Rechnungslegung IFRS, 308–23. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_13.

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Schwarz, Norbert E. "The Cash Flow Statement." In Family Business by the Numbers, 73–87. New York: Palgrave Macmillan US, 2011. http://dx.doi.org/10.1007/978-1-137-51262-8_9.

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Flower, John, and Gabi Ebbers. "The Cash Flow Statement." In Global Financial Reporting, 474–504. London: Macmillan Education UK, 2002. http://dx.doi.org/10.1007/978-1-137-10538-7_18.

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Guerard, John B., Anureet Saxena, and Mustafa Gultekin. "The Annual Operating Statements: The Income Statement and Cash Flow Statement." In Quantitative Corporate Finance, 53–77. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-43547-9_4.

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Conference papers on the topic "Statement of cash flows"

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Manea, Marinela-Daniela. "The Statement of Cash Flows in the Romanian Accounting Practice." In International Conference Risk in Contemporary Economy. Dunarea de Jos University of Galati, Romania Faculty of Economics and Business Administration, 2019. http://dx.doi.org/10.35219/rce2067053261.

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Özgür Göde, Merve, and Vedat Ekergil. "Cost Control with Cash Flow Statement in Restaurant Businesses." In 7th International Conference on New Ideas in Management, Economics and Accounting. Acavent, 2020. http://dx.doi.org/10.33422/7th.imea.2020.02.08.

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Danimir, Gulin, and Mirjana Hladika. "Information Capacity of Cash Flow Statement - Do We Use it Enough?" In MultiScience - XXXI. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2017. http://dx.doi.org/10.26649/musci.2017.123.

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Hongxia, Li, and Liu Chang. "Optimized Design of Dynamic and Real-Time Cash Flow Statement Interface on Mobile Terminal." In 2021 6th International Conference on Social Sciences and Economic Development (ICSSED 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210407.093.

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González-de Julián, Silvia, Fernando Polo-Garrido, Isabel Barrachina-Martinez, and David Vivas-Consuelo. "PROFITABILITY ANALYSIS OF PUBLIC-PRIVATE PARTNERSHIP IN HEALTHCARE DELIVERY IN SPAIN." In Business and Management 2018. VGTU Technika, 2018. http://dx.doi.org/10.3846/bm.2018.52.

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In the Valencian Community (Spain) there are 5 health districts managed by public-private partnerships. They are the so-called Alzira model, where the concessionaire builds and maintains the hospital facilities and provides health care services. The purpose of this paper is to address problems raised in the calculation of the limiting clause of profitability and to develop a financial statement analysis in order to assess profitability, solvency and liquidity. Results indicate that all concessionaires show very high debt-to-assets ratio, low liquidity, ROA fluctuates between 2.45% and 12.42%, and the IRR varies between 3.47% and 13.15%. Despite this, four of five concessionaries exceed the limiting clause using an “ad hoc” method as proxy of “cash flows”.
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KAHRAMAN, CENGİZ, DA RUAN, and ETHEM TOLGA. "DISCOUNTED POSSIBILISTIC CASH FLOWS VERSUS PROBABILISTIC CASH FLOWS." In Proceedings of the 4th International FLINS Conference. WORLD SCIENTIFIC, 2000. http://dx.doi.org/10.1142/9789812792631_0026.

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"OPTIMIZATION OF THE BANK’S CASH FLOWS." In Russian science: actual researches and developments. Samara State University of Economics, 2019. http://dx.doi.org/10.46554/russian.science-2019.10-2-144/148.

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Salacz, Dominique, Farid Allam, Imre Szilagyi, and Yousof Al Mansoori. "Incremental Method vs Split Conditions: Discussing the Similarities Between Reserves Evaluation and a Madoff Scheme." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206104-ms.

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Abstract After the oil price crashes in 2014 & 2020 several M&A deals ended up in legal debates because operators cancelled major projects or infills wells that were booked in the "probable" reserves only. This document challenges the compatibility between the deterministic incremental reserve assessment method (PRMS2018, chapter 4.2.1.3), and the concept of split condition (PRMS2018 chapter 2.2.0.3), which is not allowed for reserves booking under PRMS. With a few examples, we explain why the incremental method may be misleading investors, if used wrongly. Policies, stock market requirements, or simply the understanding of reserves guidelines may differ from one company to another. Many filers and auditors are still keen on using the deterministic incremental approach. This method consists in "defining discrete parts or segments of the accumulation that reflect high, best, and low confidence regarding the estimates of recoverable quantities under the defined development plan". In principle, this should give similar result to the widely accepted scenario method (PRMS2018, chapter 4.2.1.3) but in reality, major discrepancies are observed. Some reserve evaluation may also become misleading for banks, investors, or even for good asset management. I many cases, the estimation of recoverable volumes is reasonable, but it does not match the company CAPEX requirements, affecting corporate cash flow as well as potential Reserves Based Lending (RBL) requirements. In another case, the 1P case will be robust, but the 2P may be grossly overestimated, affecting M&A or share price. "Reserves guidelines are principle based" this has recently become a very fashionable statement in the context of SEC bookings. Similar discussions will also occur when reviewing PRMS reports. However, different interpretations for keywords such as "Project", "Spit condition", or "FID" should not prevent the evaluator to provide a reliable reserves estimation to investor or company management. This document questions the threshold where ethics disappears, and a Madoff scheme may become legal.
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Ahmad, Abd-Razak, Zubir Azhar, and Wan-Asma' Wan-Abu-Bakar. "Cash-flows ratios as predictors of corporate failure." In 2010 IEEE Symposium on Industrial Electronics and Applications (ISIEA 2010). IEEE, 2010. http://dx.doi.org/10.1109/isiea.2010.5679459.

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Horváth, Imre, and Shahab Pourtalebi. "Fundamentals of a Mereo-Operandi Theory to Support Transdisciplinary Modeling and Co-Design of Cyber-Physical Systems." In ASME 2015 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/detc2015-46702.

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The main statement of this paper is that synergetic modeling and co-design of the hardware, software and cyberware parts of complex cyber-physical systems (CPSs) are yet not solved, even from the perspective of an underpinning transdisciplinary theory. CPSs contain functionally tightly connected analog and digital hardware, control, and application software, and knowledge, data, and media contents as cyberware. The lack of a unified theoretical framework and an all-inclusive system conceptualization methodology can be traced back to professional, methodological and cultural differences between the abovementioned domains of development. The objective of our research is to make a step towards a theoretical framework that can support transdisciplinary modeling of CPSs. Architectural and operational modeling have been identified as two principal and interrelated dimensions of system modeling, and a mereo-operandi theory (MOT) has been identified as target. Mereotopology has been considered as the basis of architectural modeling. Operational modeling has been based on parameterized representation of the underlying physical principles, the morphological characteristics, the operation elements, and the overall operation flows. A demonstrative case study is presented to evidence the practical feasibility and utility of the proposed MOT. Our follow up research will focus on using this as a conceptual framework and computational basis for specification of system manifestation features and on a computational implementation to support embedded customization.
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Reports on the topic "Statement of cash flows"

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Koijen, Ralph S. J., and Stijn Van Nieuwerburgh. Predictability of Returns and Cash Flows. Cambridge, MA: National Bureau of Economic Research, December 2010. http://dx.doi.org/10.3386/w16648.

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Ouyang, Shumiao, Jiaheng Yu, and Ravi Jagannathan. Life Cycle Cash Flows of Ventures. Cambridge, MA: National Bureau of Economic Research, August 2020. http://dx.doi.org/10.3386/w27690.

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Lamont, Owen, and Christopher Polk. The Diversification Discount: Cash Flows vs. Returns. Cambridge, MA: National Bureau of Economic Research, October 1999. http://dx.doi.org/10.3386/w7396.

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Tetreault, T., and S. Regenthal. ESPC Overview. Cash Flows, Scenarios, and Associated Diagrams for Energy Savings Performance Contracts. Office of Scientific and Technical Information (OSTI), May 2011. http://dx.doi.org/10.2172/1219202.

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Tetreault, T., and S. Regenthal. ESPC Overview: Cash Flows, Scenarios, and Associated Diagrams for Energy Savings Performance Contracts. Office of Scientific and Technical Information (OSTI), May 2011. http://dx.doi.org/10.2172/1014781.

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Lehmann, Bruce. Earnings, Dividend Policy, and Present Value Relations: Building Blocks of Dividend Policy Invariant Cash Flows. Cambridge, MA: National Bureau of Economic Research, April 1991. http://dx.doi.org/10.3386/w3676.

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Driessen, Joost, Tse-Chun Lin, and Ludovic Phalippou. A New Method to Estimate Risk and Return of Non-Traded Assets from Cash Flows: The Case of Private Equity Funds. Cambridge, MA: National Bureau of Economic Research, June 2008. http://dx.doi.org/10.3386/w14144.

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McCullouch, Bob. INDOT Research Program Benefit Cost Analysis—Return on Investment for Projects Completed in FY 2019. Purdue University, 2020. http://dx.doi.org/10.5703/1288284317279.

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To demonstrate the value of research and its implementation, the Governor’s Office requested an annual financial analysis of the INDOT Research Program to determine the return on the research investment (ROI). This report is for the 35 research projects that completed in FY 2019. The ROI analysis will supplement the annual IMPACT report by adding a more rigorous quantitative benefit cost analysis (BCA) to the Research Program. Previous financial analyses used the approach of calculating net present values of cash flows to determine a benefit cost ratio and this report uses the same approach. Additionally, an overall program rate of return (ROI) is reported and will be accumulated over time into a rolling 5-year average. The ROI is expressed as a BCA ratio, which is commonly used by State DOTs and national transportation research agencies when expressing the return on the research investment. By using total program costs in the analysis, rather than just the individual project cost, a very conservative BCA ratio is obtained. Interestingly, the quantified cost savings from a single project frequently underwrites the cost of the entire research program in a fiscal year.
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Melanie, Haupt, and Hellweg Stefanie. Synthesis of the NRP 70 joint project “Waste management to support the energy turnaround (wastEturn)”. Swiss National Science Foundation (SNSF), January 2020. http://dx.doi.org/10.46446/publication_nrp70_nrp71.2020.2.en.

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A great deal of energy can be sourced both directly and indirectly from waste. For example, municipal waste with an energy content of around 60 petajoules is incinerated in Switzerland every year. The energy recovered directly from this waste covers around 4 % of the Swiss energy demand. However, the greatest potential offered by waste management lies in the recovery of secondary raw materials during the recycling process, thus indirectly avoiding the energy-intensive production of primary raw materials. In order to optimise the contribution to the energy turnaround made by waste management, as a first step, improvements need to be made with respect to the transparent documentation of material and cash flows, in particular. On the basis of this, prioritisation according to the energy efficiency of various recycling and disposal channels is required. Paper and cardboard as well as plastic have been identified as the waste fractions with the greatest potential for improvement. In the case of paper and cardboard, the large quantities involved result in considerable impact. With the exception of PET drinks bottles, plastic waste is often not separately collected and therefore offers substantial improvement potential. Significant optimisation potential has also been identified with regard to the energy efficiency of incineration plants. To allow municipal solid waste incineration (MSWI) plants to use the heat they generate more effectively, however, consumers of the recovered steam and heat need to be located close by. A decisive success factor when transitioning towards an energy-efficient waste management system will be the cooperation between the many stakeholders of the federally organised sector. On the one hand, the sector needs to be increasingly organised along the value chains. On the other hand, however, there is also a need to utilise the freedom that comes with federal diversity in order to test different solutions.
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