Global standard-setters will focus their attention in 2026 on updating fundamental accounting frameworks that have failed to ...

FASB ISSUED CONCEPTS STATEMENT NO. 7 TO HELP CPAs who use present value and cash flow information as the basis for accounting measurements. Using Cash Flow Information and Present Value in Accounting ...

Learn what every business owner needs to know about financial accounting, accounting software and financial statements.

General accepted accounting principles (GAAP) recommend that businesses use an accrual method of accounting. This means that the income statement reflects expenses and income earned but not yet ...

Cash flow is essential to running a successful business. As a business owner, you need to have a good read on your company’s fiscal health; cash flow statements can help you with this. These reports ...

Just about everyone has heard the phrase " cash is king" in investing. That's true for business finances, too. A simple definition of a cash flow statement is how money, that is cash and cash ...

Every business has cash going in and going out. This is cash flow. A cash flow statement accounts for the cash moving in and out of the company. It reflects the cash impacts of revenues, expenses, ...

Cash flow is, understandably, one of a company’s most significant concerns. To stay on top of this vital financial metric, business owners rely on accurate, consistent cash flow statements. These ...

Discover how cash flow financing works and its benefits for businesses without physical assets. Back loans with future cash flows instead of traditional collateral.

An increase in retained earnings doesn't make it into a statement of cash flows. It goes into a statement of changes in shareholders' equity, also known as an equity report or statement of retained ...