Nonarticulation in Cash Flow Statements: The Hong Kong ExperienceThe purpose of this study is to determine if nonarticulation for individual...Miller, GaryThe DreamCatchers Group, LLCAcademy of Accounting and Financial Studies Journal
over investment behavior of the enterprises does not occur in the growth phase when the company's free cash flow is negative;but in the maturity and decline phase when the free cash flow is positive,over investment is more likely to occur.Based on the findings,we suggest that the life ...
顾名思意，recurring cash flow 就是重复发生的现金流量，而non-recurring cash flow是非重复发生的现金流量。前者主要是正常生产经营活动中发生的现金流量，后者是一次性的，与非经常性损益，如营业外收支等相关的现金流量。
Non-operating cash flow appears in a company's cash flow statement in either the cash-flow-from-investing or cash-flow-from-financing section. Understanding Non-Operating Cash Flow Non-operating cash flow is comprised of the cash a company takes in and pays out that comes from sources other ...
Disposal group: A group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction.由于在一个生产线、经营分部和子公司的处置业务中会涉及到一系列资产和负债，所以...
Non-cash charges are expenses unaccompanied by a cash outflow that can be found in a company's income statement.
Detailed disclosure of revenue, expenses, pre-tax profit or loss and related e taxes is required either in the notes or in the statement of comprehensive e in a section dist t from continuing operations. Dis Operations Cash flow information Th cash flows attributable to the operating, investing...
aNot stingy 不心狠 [translate] a发展对策 Development countermeasure [translate] afriimy friimy [translate] aWe estimate core and non-core cash flow components from available Compustat data. 我们估计核心和non-core现金流动组分从可利用的Compustat数据。 [translate] ...
In accounting, a noncash adjustment is a concept used when creating a Statement of Cash Flows under the indirect method of cash flow preparation. The statement begins with the net profit or loss of the business and then adjusts the profit or loss figure for the effect of any transactions ...
A nonrecurring charge appears on an income statement and in some instances on the cash flow statement as well if the charge is non-cash. The company's earnings are correspondingly reduced for the time period shown on the income statement. However, in themanagement discussion and analysis(MD&A)...