Creative Cash Flow Reporting (PDF)

Foreword. 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

CHARLES W. MULFORD, PHD, CPA, is Invesco Chair and Professor of Accounting in the College of Management at the Georgia Institute of Technology in Atlanta. He has coauthored three books, including the bestselling The Financial Numbers Game, published by Wiley. He has appeared on numerous broadcast networks, including CNBC, ABC News, and Bloomberg TV. He regularly consults with major domestic and international commercial banks and money management firms on issues related to credit and investment decision-making.

EUGENE E. COMISKEY, PHD, CPA, CMA, is Associate Dean for Faculty and Research, Callaway Chair, and Professor of Accounting in the College of Management at the Georgia Institute of Technology in Atlanta. For more than twenty years, he has consulted with commercial banks around the world. He is the coauthor of three books, including The Financial Numbers Game, and has published numerous papers in a wide range of professional and academic journals.

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