References in periodicals archive ?
During the 1980s, both financial statement users and preparers expressed dissatisfaction with this reporting basis and the diversity in practice for different definitions of funds, cash, and cash flow from operations, as well as different forms of presentation in the statement (SFAS 95, Appendix A: Background Information).
The standard required a statement of cash flows to be included in a full set of financial statements and encouraged--but did not require--the use of the direct method of reporting cash flows from operating activities.
If you borrow money to fund any expense, your cash on hand will also increase.
What has changed since 1980, the researchers say, is that newly public small firms in the health care and technology sectors report substantial cash holdings.
The sensitivity of retained cash (3) to cash flows is one of the emerging issues of corporate finance.
These are part of the new SoPs proposed by the Home Ministry for private security agencies carrying out the task of carrying cash and replenishing them in ATMs.
"Volkswagen, EDF, BP, Fiat and Poste Italiane are Europe's top-five cash kings, each holding between EUR 23 and 26 bln.
Open the Reports Menu form in Design view and add a text box in the Cash Budget section of the form.
The framework of financial management, which is the aim of any economical establishment, is based on this simple principle: "Hoping to earn more money from the economical company than the amount you have put in." Thus financial management is looking for ways for the short- and long-term cash flows to produce increasing cash.
The operating activities are the primary sources of cash for established, healthy businesses.
Companies that are rated A or higher held 54% of the total cash and short-term investments as of 2011, even though they comprise only 10% of issuers.
There is a separate argument to be had about whether some banks in the MENA region are indeed now 'over-capitalised' and whether they should be looking to lend more money, although that assumes they can find willing qualified borrowers, or perhaps even hand cash back to shareholders and owners.
IN ARKANSAS AND AROUND the country, some publicly traded companies have been squirreling away cash, which is good for their books but might not be for the economy.
One of the four major financial statements that are directly related to cash is the statement of cash flows.