In short, changes like allowing upfront depreciation of assets and immediate expensing of research-and-development expenses ...

Cash flow statements are really good for helping business owners and managers find areas to improve. Let's say you own a taco truck chain, and you're preparing a cash flow statement for the past year.

SideBar According to the WSJ, Ideagen Audit Analytics reports that, “ [a]mong cash flow-related restatements, the number of minor revisions by U.S. public companies has exceeded that of major ...

A new U.S. tax law could give Apple a multibillion-dollar lift in free cash flow, with the effects possibly starting soon.

As discussed in our preceding post, the Michigan Court of Appeals’ decision in Wells Fargo Bank v. Cherryland Mall has had ...

The biggest item of them all on the cash flow statement is stock-based compensation. Peloton recorded $312 million in stock-based compensation charges in fiscal 2024, all of which were backed out ...