{"product_id":"creative-cash-flow-reporting-9780471469186","title":"Creative Cash Flow Reporting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eSuccessful methodology for identifying earnings-related reporting indiscretions  Creative Cash Flow Reporting and Analysis capitalizes on current concerns with misleading financial reporting on misleading financial reporting.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\"This book is a must-have reference for anyone interested in serious financial statement analysis and uncovering manipulations to earnings from creative reporting of cash flows.\" (\u003ci\u003eGraziado Business Report.com\u003c\/i\u003e; Issue 4, Vol 10, 2007)\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eForeword xi\u003c\/p\u003e \u003cp\u003ePreface xiii\u003c\/p\u003e \u003cp\u003eAbout the Authors xv\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Seeking Sustainable Cash Flow 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAn Artificial Boost to Operating Cash Flow 3\u003c\/p\u003e \u003cp\u003eClassifying Cash Flow 5\u003c\/p\u003e \u003cp\u003eSustainable Cash Flow 9\u003c\/p\u003e \u003cp\u003eCreative Cash Flow Reporting 18\u003c\/p\u003e \u003cp\u003eIgnoring the Statement of Cash Flows 29\u003c\/p\u003e \u003cp\u003eCash Flow Analysis 30\u003c\/p\u003e \u003cp\u003ePlan of This Book 32\u003c\/p\u003e \u003cp\u003eSummary 33\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Structure of the Statement of Cash Flows 37\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHistorical Background 38\u003c\/p\u003e \u003cp\u003eArrival of the Statement of Cash Flows 49\u003c\/p\u003e \u003cp\u003eNon-GAAP Measures of Cash Operating Performance 68\u003c\/p\u003e \u003cp\u003eInternational Differences in the Statement of Cash Flows 73\u003c\/p\u003e \u003cp\u003eSummary 74\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Is it Operating or Investing Cash Flow? 81\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInvesting Cash Flow 86\u003c\/p\u003e \u003cp\u003eGAAP Flexibility: Is it Operating or Investing Cash Flow? 91\u003c\/p\u003e \u003cp\u003eBeyond the Boundaries of GAAP 114\u003c\/p\u003e \u003cp\u003eSummary 116\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Is it Operating or Financing Cash Flow? 121\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFinancing Cash Flow 125\u003c\/p\u003e \u003cp\u003eGAAP Flexibility: Is it Operating or Financing Cash Flow? 131\u003c\/p\u003e \u003cp\u003eBeyond the Boundaries of GAAP 154\u003c\/p\u003e \u003cp\u003eSummary 155\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Income Taxes and the Statement of Cash Flows 159\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTax Reporting Essentials 160\u003c\/p\u003e \u003cp\u003eClassification of Tax-Related Cash Flow 166\u003c\/p\u003e \u003cp\u003eNonrecurring Income Tax Cash Flows 180\u003c\/p\u003e \u003cp\u003eSummary 203\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Nonrecurring Sources and Uses of Operating Cash Flow 209\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCharacteristics of Nonrecurring Items of Operating Cash Flow 211\u003c\/p\u003e \u003cp\u003eExamples of Nonrecurring Cash Sources and Uses 211\u003c\/p\u003e \u003cp\u003eManagement Identification of Nonrecurring Operating Cash Flow 213\u003c\/p\u003e \u003cp\u003eLocating Nonrecurring Items of Operating Cash Flow 218\u003c\/p\u003e \u003cp\u003eCash Flow Tracking 231\u003c\/p\u003e \u003cp\u003eSummary 235\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Measuring Sustainable Operating Cash Flow 241\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSustainable Operating Cash Flow 242\u003c\/p\u003e \u003cp\u003eCalibrating Operating Cash Flow Adjustments 244\u003c\/p\u003e \u003cp\u003eMeasuring Sustainable Operating Cash Flow 252\u003c\/p\u003e \u003cp\u003eCompleted Sustainable Operating Cash Flow Worksheet 257\u003c\/p\u003e \u003cp\u003eFrequency and Size of Adjustment Items 262\u003c\/p\u003e \u003cp\u003eSummary 265\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Using Operating Cash Flow to Detect Earnings Problems 269\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRelationship between Earnings and Operating Cash Flow 271\u003c\/p\u003e \u003cp\u003eEarnings Supported by Artificial Means 284\u003c\/p\u003e \u003cp\u003eExcess Cash Margin 290\u003c\/p\u003e \u003cp\u003eSummary 300\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Analyzing Operating Cash Flow 305\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCash Flow Analysis Statement 308\u003c\/p\u003e \u003cp\u003eUsing the Cash Flow Analysis Statement 314\u003c\/p\u003e \u003cp\u003eCash Flow Drivers 325\u003c\/p\u003e \u003cp\u003eCloser Look at Core Operating Cash Flow 336\u003c\/p\u003e \u003cp\u003eSummary 341\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Understanding Free Cash Flow 345\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eUses of Free Cash Flow 348\u003c\/p\u003e \u003cp\u003eWhat is Free Cash Flow? 358\u003c\/p\u003e \u003cp\u003eFree Cash Flow to Common Equity: A Closer Look 362\u003c\/p\u003e \u003cp\u003eCapital Expenditures 370\u003c\/p\u003e \u003cp\u003eAcquisitions and Free Cash Flow 375\u003c\/p\u003e \u003cp\u003eSummary 375\u003c\/p\u003e \u003cp\u003eGlossary 379\u003c\/p\u003e \u003cp\u003eSubject Index 395\u003c\/p\u003e \u003cp\u003eCompany Index 409\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":48864649118039,"sku":"9780471469186","price":28.8,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780471469186.jpg?v=1722272890","url":"https:\/\/bookcurl.com\/products\/creative-cash-flow-reporting-9780471469186","provider":"Book Curl","version":"1.0","type":"link"}