 Creative Cash Flow Reporting: Uncovering Sustainable Financial Performance
ISBN: 978-0-471-46918-6
Hardcover
432 pages
January 2005
US $39.95
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Preface.
About the Authors.
1. Seeking Sustainable Cash Flow.
An Artificial Boost to Operating Cash Flow.
Classifying Cash Flow.
Sustainable Cash Flow.
Creative Cash Flow Reporting.
Ignoring the Statement of Cash Flows.
Cash Flow Analysis.
Plan of This Book.
Summary.
2. Structure of the Statement of Cash Flows.
Historical Background.
Arrival of the Statement of Cash Flows.
Non-GAAP Measures of Cash Operating Performance.
International Differences in the Statement of Cash Flows.
Summary.
3. Is It Operating or Investing Cash Flow?
Investing Cash Flow.
GAAP Flexibility: Is It Operating or Investing Cash Flow?
Beyond the Boundaries of GAAP.
Summary.
4. Is It Operating or Financing Cash Flow?
Financing Cash Flow.
GAAP Flexibility: Is It Operating or Financing Cash Flow?
Beyond the Boundaries of GAAP.
Summary.
5. Income Taxes and the Statement of Cash Flows.
Tax Reporting Essentials.
Classification of Tax-Related Cash Flow.
Nonrecurring Income Tax Cash Flows.
Summary.
6. Nonrecurring Sources and Uses of Operating Cash Flow.
Characteristics of Nonrecurring Items of Operating Cash Flow.
Examples of Nonrecurring Cash Sources and Uses.
Management Identification of Nonrecurring Operating Cash Flow.
Locating Nonrecurring Items of Operating Cash Flow.
Cash Flow Tracking.
Summary
7. Measuring Sustainable Operating Cash Flow.
Sustainable Operating Cash Flow.
Calibrating Operating Cash Flow Adjustments.
Measuring Sustainable Operating Cash Flow.
Completed Sustainable Operating Cash Flow Worksheet.
Frequency and Size of Adjustment Items.
Summary.
8. Using Operating Cash Flow to Detect Earnings Problems.
Relationship between Earnings and Operating Cash Flow.
Earnings Supported by Artificial Means.
Excess Cash Margin.
Summary.
9. Analyzing Operating Cash Flow.
Cash Flow Analysis Statement.
Using the Cash Flow Analysis Statement.
Cash Flow Drivers.
Closer Look at Core Operating Cash Flow.
Summary.
10. Understanding Free Cash Flow.
Uses of Free Cash Flow.
What Is Free Cash Flow?
Free Cash Flow to Common Equity: A Closer Look.
Capital Expenditures.
Acquisitions and Free Cash Flow.
Summary.
Glossary.
Subject Index.
Company Index.
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