Article: New investing and financing activity ratios from the statement of cash flows enhance traditional ratio analysis in assessing future cash flows. (Special Accounting and Tax Issue)

Article: Amendment proposed to Statement of Cash Flows. ...
PR Newswire;  July 25, 1989 ;     700+ words ... ... STATEMENT OF CASH FLOWS NORWALK, Conn ... the Financial Accounting Standards Board would ... Statement of Cash Flows," for certain ... Classification of Cash Flows from Hedging ... the Financial Accounting Standards Board, 203 ...

Article: Selling or pledging future cash flows: guidance ...
Government Finance Review;  August 1, 2007 ;     700+ words ...In September 2006, the Governmental Accounting Standards Board (GASB) issued GASB Statement No. 48, Sales ... payment. As a matter of principle, of course, accounting standards attempt to focus on economic substance rather than ...

Article: Statement of cash flows: the direct vs. indirect ...
Government Finance Review;  February 1, 1996 ;     700+ words ... ... preparing the statement of cash flows and the reasons why. The Governmental Accounting Standards Board (GASB) recently ... of the statement of cash flows (SCF) for proprietary ... survey of statement of cash flows reporting practices ...

Article: Chandy Smith: FASB does more than tip a hat to users.(Financial ...
Accounting Today;  May 7, 2007 ;     700+ words ... ... the short shrift given users is found in accounting standards. First, we think auditability has been ... indirect method of reporting operating cash flows, which the Financial Accounting Standards Board permitted after preparers complained ...

Article: JPMorgan Chase Restates Classification of Certain Items in ...
Business Wire;  August 3, 2006 ;     700+ words ... ... the misclassification of cash flows related to certain residential ... the intent to sell. The cash flows from these loans had been ... Statement of Financial Accounting Standards No. 102, "Statement of Cash Flows--Exemption of Certain ...

Article: NASB Financial, Inc. Announces Consolidated Statement of ...
Business Wire;  May 8, 2006 ;     700+ words ... ... Statement of Financial Accounting Standards No. 95, "Statement of Cash Flows" ("SFAS 95"). As ... section of the statement of cash flows. The SEC has taken exception ... section of the statement of cash flows in accordance with guidance ...

Article: The Workings of The Statement of Cash Flows.
Business Credit;  September 1, 2001 ;     700+ words ... ... The Statement of Cash Flows was actually the ... 1987, the Financial Accounting Standards Board issued the Statement of Financial Accounting Standards (FASB) No. 95 entitled "Statement of Cash Flows." The FASB initiated ...