A company reports revenues and expenses on its income statement. Since most companies use accrual accounting, the income statement reveals little about cash flowing into and out of the business. To ...

The statement of cash flows is one of the financial statements investors rely on to gauge a company's financial strength. Strong cash flow puts the company in a good position to expand its business, ...

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 ...

A cash flow statement is a financial report that describes the sources of a company’s cash and how that cash was spent over a specified time period. It does not include non-cash items such as ...

Just about everyone has heard the phrase “cash is king” in investing. That’s true for business finances, too. Cash flow is how businesses pay their employees, buy materials and cover basic expenses.

Learn what outbound cash flow is, how it impacts businesses, and why managing it effectively can lead to better financial outcomes. Discover key insights today.

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

A cash flow statement is a financial document that provides data on the cash a company receives and pays out over a specific period. The combination of these elements is called net cash flow, making ...