But they said there is more work involved in preparing cash flow statements
on an ongoing basis and that implementation required some work to figure out how to accumulate the appropriate information for each line on the direct-method cash flow statement
Operating accruals based on the cash flow statement
and any of the non-articulation items impact the returns.
The indirect method of the cash flow statement
is almost universally used because FAS 95 requires a supplementary report similar to the indirect method if a company chooses to use the direct method.
The restatement is limited to our cash flow statement
and does not affect any other reported amounts or disclosures in our consolidated financial statements for the year ended December 31, 2007.
Accordingly, internal cash flows should be eliminated in preparing a consolidated cash flow statement
In sharp contrast to the pre-bubble era, today most mid- and large-cap companies include a complete cash flow statement
and full balance sheet in their quarterly earnings announcement as a supplement to the income statement.
This blank includes a Balance Sheet, a Summary of Operations (excluding Unrealized Capital Gains and Losses), a Cash Flow statement
and an Analysis by Lines of Business, including Life (Ordinary and Group) and Annuities.
Cash flow statements
provide an analysis of cash receipts and cash disbursements over a given time.
According to Hyperion's analysis, 41% of the Fortune 100 posted a schedule of earnings report, which is down from 52% the previous quarter, and 44% issued a cash flow statement
concurrently with quarterly earnings statements, which is no change from the previous quarter.
123(R), the company will report only the excess tax benefits in the cash flow statement
According to PR Newswire, just 39 percent of Fortune 500 companies issued a cash flow statement
in their earnings press release during the first quarter of 2004, albeit a modest improvement from 35 percent a year ago.
A line-by-line tour of each of the financial statements with special attention paid to key terms you should know and indicators that you should pay attention to on the income statement, balance sheet, and cash flow statement