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The cash flow statement

Author: Hugo Nurnberg; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, [©2006]-
Series: Accounting policy & practice series, 5121-3rd.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
" ... examines the cash flow statement required by the FASB Accounting Standards Codification (FASB ASC) 230, which is based in large part on FASB Statement No. 95, Statement of Cash Flows (FAS 95). Under ASC 230, as amended, most business enterprises (and not-for-profit organizations) must provide a cash flow statement for each period for which results of operations (or activities) are provided."
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Nurnberg, Hugo.
Cash flow statement.
Arlington, VA : Tax Management, ©2012-
(OCoLC)821854725
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Hugo Nurnberg; Tax Management Inc.
OCLC Number: 145558708
Notes: Published: Washington, D.C., 2006-2007.
Title from title screen (viewed Dec. 18, 2012).
Contents: Detailed analysis. Introduction and scope of portfolio --
Objectives of cash flow statement --
Importance of cash flow statement classifications --
Net cash flow from operating activities versus free cash flow --
Direct versus indirect method of reporting NCFO --
Classification trichotomy under ASC 230 --
Implications of ASC 230 trichotomy --
Classification ambiguities and inconsistencies under ASC 230 --
Lack of comparability and transparency --
Other issues --
Analytical adjustment of cash flow statement --
Summary and conclusions --
Working papers.
Series Title: Accounting policy & practice series, 5121-3rd.
Responsibility: Hugo Nurnberg.

Abstract:

" ... examines the cash flow statement required by the FASB Accounting Standards Codification (FASB ASC) 230, which is based in large part on FASB Statement No. 95, Statement of Cash Flows (FAS 95). Under ASC 230, as amended, most business enterprises (and not-for-profit organizations) must provide a cash flow statement for each period for which results of operations (or activities) are provided."

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