5. Restating US GAAP Cash Flows

  1. Timothy D.H. Jury

Published Online: 23 MAY 2012

DOI: 10.1002/9781118467268.ch5

Cash Flow Analysis and Forecasting: The Definitive Guide to Understanding and Using Published Cash Flow Data

Cash Flow Analysis and Forecasting: The Definitive Guide to Understanding and Using Published Cash Flow Data

How to Cite

Jury, T. D.H. (2012) Restating US GAAP Cash Flows, in Cash Flow Analysis and Forecasting: The Definitive Guide to Understanding and Using Published Cash Flow Data, John Wiley & Sons, Ltd., Chichester, West Sussex, UK. doi: 10.1002/9781118467268.ch5

Publication History

  1. Published Online: 23 MAY 2012
  2. Published Print: 30 APR 2012

ISBN Information

Print ISBN: 9781119962656

Online ISBN: 9781118467268

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Keywords:

  • cash flow statement;
  • profit value;
  • amortisation;
  • depreciation;
  • annual reports

Summary

This chapter contains sections titled:

  • Introduction

  • The us Gaap Cash Flowanalysis Process

  • Sources of Cash Flow Data

  • Restating the Cash Flows from Operating Activities

  • Identifying the Operating Cash Margin (After Interest and Tax Payments)

  • Restating the Cash Flows From Investing Activities

  • Restating the Cash Flows From Financing Activities and Dealing With the Final Cash Balance

  • Introducing the Interest and Taxation Cash Flows to a Us Gaap Cash Flow Template

  • Conclusion