cash flow statement
FASB Moving Ahead With Nonprofit Update
But chairman Russell Golden faulted the proposed changes for addressing only standards for nonprofits, a move he says could increase accounting complexity.
SEC Official Urges Closer Look at Cash Flow Statements
The call is motivated by a steep rise in the percentage of financial restatements attributable to cash-flow errors.
FASB Revisits the Cash-Flow Statement
FASB member Marc Siegel tells why the board is revisiting the cash-flow statement.
The Black Hole of Restricted Cash
FASB is working to provide specific guidance to corporations on how to report restricted cash.