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, ...

EBITDA stands for earnings before interest, taxes, depreciation and amortization. EBIT, or earnings before interest and taxes, attempts to equalize earnings by eliminating the effects of income taxes ...

Discover why operating cash flow is a more reliable metric than net income for assessing financial health and avoiding accounting manipulation risks.

Companies generate financial statements to obtain a comprehensive view of performance, strength and stability. It is important to look at all three financial statements -- the income statement, ...

The cash flow statement reveals a lot about a business that you can't immediately find on the income statement or balance sheet. For example, many companies are profitable on the income statement, ...

The ending balance of a cash-flow statement will always equal the cash amount shown on the company's balance sheet. Cash flow is, by definition, the change in a company's cash from one period to the ...

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 ...

Making decisions as a leader is both an art and a science. The sheer quantity of data that inherently results in a decision can be overwhelming. Yet, we make dozens of decisions in our businesses ...

Turning bad operations into good ones may be the hardest part of turning a cash flow-restricted company into one with positive cash flow. James Boening has seen it all in the car industry. In a career ...