The International Accounting Standards Board has embarked on a research project to review and improve the requirements for the statement of cash flows and related matters in International Financial ...

Despite three dividend cuts in recent years, more dividend cuts are inevitable, in my opinion, due to negative operating cash flow and cash Distributable Earnings not covering the dividend. Recent ...

U.S. regulators and standard setters are taking a closer look at cash-flow statements, particularly how such corporate disclosures may lag behind other financial ...

Throughout the COVID-19 pandemic, CPAs have played a pivotal role in prioritizing and executing financial transactions so small businesses could stay afloat and avoid getting caught off guard by their ...