Article: The relevance and reliability of future cash flows.

Article: Earnings quality, bankruptcy risk and future cash ...
Accounting and Business Research;  January 1, 2008 ;     700+ words ... ... accruals may not map into realised future cash flows to the extent that would normally ... provide incremental insight into future cash flows. In particular, our paper ... significant explanatory power for future cash flows even when controlling for the ...

Article: New investing and financing activity ratios from the statement of ...
Mid-Atlantic Journal of Business;  January 1, 1990 ;     700+ words ... ... from debt transactions and (2) cash flows from equity transactions. An example ... levels in association with the cash flows for these events. The impacts ... light of assessing their effects on future cash flows. Additionally, the refined reporting ...

Article: The FASB Explores Accounting for Future Cash ...
Healthcare Financial Management;  March 1, 2001 ;     700+ words ... ... should be used in accounting for future cash flows when information on fair values ... uncertainty associated with future cash flows among different assets and liabilities ... calculations in accounting for future cash flows. The FASB began its deliberation ...

Article: Selling or pledging future cash flows: ...
Government Finance Review;  August 1, 2007 ;     700+ words ...In September 2006, the Governmental Accounting Standards Board (GASB) issued GASB Statement No. 48, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues. The new standard offers authoritative guidance on: * Accounting for cash received in

Article: Forecasting future cash flows
Credit & Financial Management Review;  April 1, 2001 ;     700+ words ... ... that requires them to forecast future cash flows. I am sure that most of you ... can form the basis of predicted cash flows over a longer forecast horizon ... statements to derive projected cash flows. Non-cash charges and changes ...

Article: Western Europe: Project Finance - Innovative Structuring - Silvia ...
The Banker;  November 1, 2007 ;     700+ words ... ... that supported the project financing by strong balance sheets, the Q7 financing was based purely on the project's future cash flows. A team of lenders led by Dexia, Rabobank and BNP Paribas sharpened their risk analysis tools and came up with ...

Article: Marlin Business Services Corp. Announces Restatement to Address ...
Business Wire;  March 10, 2005 ;     700+ words ... ... recognition for financial statement purposes. It is a non-cash adjustment and will not have any impact on historical or future cash flows or any other aspect of the Company's business. It will also not affect compliance with covenants under the Company ...