1 edition of Creative Cash Flow Reporting found in the catalog.
|Statement||Wiley & Sons, Incorporated, John|
|Publishers||Wiley & Sons, Incorporated, John|
|The Physical Object|
|Pagination||xvi, 58 p. :|
|Number of Pages||62|
nodata File Size: 3MB.
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121 Financing Cash Flow 125 GAAP Flexibility: Is it Operating or Financing Cash Flow? Moreover, several techniques were identified, both related to creative accounting and to real activity manipulation, influencing Creative Cash Flow Reporting the figure reflecting operating cash flow, and thus the image on the potential of business continuity.
His book will get you on the right track to uncovering the true value of company cash flows as well as uncovering accounting tricks and gimmicks. 131 23 Beyond the Boundaries of GAAP 154 1 Summary 155 4 Income Taxes and the Statement of Cash Flows 159 50 Tax Reporting Essentials 160 6 Classification of Tax-Related Cash Flow 166 14 Nonrecurring Income Tax Cash Flows 180 23 Summary 203 6 Nonrecurring Sources and Uses of Operating Cash Flow 209 32 Characteristics of Nonrecurring Items of Operating Cash Flow 211 1 Examples of Nonrecurring Cash Sources and Uses 211 2 Management Identification of Nonrecurring Operating Cash Flow 213 5 Locating Nonrecurring Items of Operating Cash Flow 218 13 Cash Flow Tracking 231 4 Summary 235 6 Measuring Sustainable Operating Cash Flow 241 28 Sustainable Operating Cash Flow 242 2 Calibrating Operating Cash Flow Adjustments 244 8 Measuring Sustainable Operating Cash Flow 252 5 Completed Sustainable Operating Cash Flow Worksheet 257 5 Frequency and Size of Adjustment Items 262 3 Summary 265 4 Using Operating Cash Flow to Detect Earnings Problems 269 36 Relationship between Earnings and Operating Cash Flow 271 13 Earnings Supported by Artificial Means 284 6 Excess Cash Margin 290 10 Summary 300 5 Analyzing Operating Cash Flow 305 40 Cash Flow Analysis Statement 308 6 Using the Cash Flow Analysis Statement 314 11 Cash Flow Drivers 325 11 Closer Look at Core Operating Cash Flow 336 5 Summary 341 4 Understanding Free Cash Flow 345 34 Uses of Free Cash Flow 348 10 What Is Free Cash Flow?
There have been some FASB rule changes for operating cash flows since this book was published back in 2003. The Creative Cash Flow Reporting step was a synthesis of relevant results and observations, which lead to the acceptance of the hypothesis of the research.
Best Sellers Rank: 648,563 in Kindle Store• The same is true about aggressive cost capitalization and other creative accounting acts. The current study comes to acknowledge that creative cash flow may distort the assessment of financial performance and should therefore, become a subject of the same interest for analysts and investors, as earnings management is.
Unlike other books with a focus on cash--Hackel's book, for example--this one delves a little bit deeper into the subject of financial misreporting. In order to reach the objective proposed, there are two hypotheses formulated, to be validated within the research: H1: Creative accounting distorts cash flow reporting within the boundaries of current regulations.
--This text refers to the edition.
The book needs an edition update.
Mulford, PhD, CPA Atlanta, GA , is the coauthor of three books, including the bestselling The Financial Numbers Game: Identifying Creative Accounting Practices.
91 23 Beyond the Boundaries of GAAP 114 2 Summary 116 5 Is It Operating or Financing Cash Flow? When adjusted using the methods described in this clear guide, operating cash flow is a more effective tool for uncovering reported earnings that have been increased through questionable means.