Social Sciences
2 years ago

New Cash Flow Standards Set to Revolutionize Financial Reporting

ASC 230 Statement of Cash Flows

Paper Summary

Related papers

Economics, Econometrics and Finance
2 years ago

New Cash Flow Rules Could Impact Financial Reporting Standards

Macroeconomic Trends
2 views
Business, Management and Accounting
4 years ago

Cash hoarding by firms linked to financial uncertainty and risky behavior.

Corporate Governance
Asset Pricing
Value-based Management
2 views
Business, Management and Accounting
5 years ago

Indian companies hoarding excess cash, hindering shareholder wealth maximization.

Corporate Governance
Value-based Management
Real Options
1 view

The article discusses the importance of a statement of cash flows for businesses and organizations. It aims to provide clear information about an entity's cash receipts, payments, investing, and financing activities during a period. The main goal is to help decision-makers maximize net cash inflows by assessing prospective cash flows. The statement of cash flows only includes cash and cash equivalents, excluding other non-cash items.