A cash flow describes a real or virtual movement of money:. Cash flows are narrowly interconnected with the concepts of valueinterest rate and liquidity. A cash flow that shall happen on a future day t N can be transformed into a cash flow of the same value in t 0.

Cash flows are often transformed into measures that give information e. Cash flow notion is based loosely on cash flow statement accounting standards.

It can refer to the total of all flows involved or a subset of those flows. Subset terms include net cash flow, operating cash flow and free cash flow.

The total net cash flow of a company over a period typically a quarter, half year, or a full year is equal to the change in cash balance over this period: The total net cash flow for a project is the sum of cash flows that are classified in three areas.

The net cash flow only provides a limited amount of information. Compare, for instance, the cash flows over three years of two companies:.

Earnings quality - Wikipedia

Company B has a higher yearly cash flow. However, Company A is actually earning more cash by its core activities and has already spent 45M in long term investments, of which the cash earnings wikipedia will only show up after three years. From Wikipedia, the free encyclopedia.

For other uses, see Cash flow disambiguation. Auditing Cost Forensic Financial Fund Governmental Management Social Tax. Accounting period Accrual Constant purchasing power Economic entity Fair value Going concern Historical cost Matching principle Materiality Revenue recognition Unit of account.

Cash earnings Definition - ykewobuzyjeca.web.fc2.com

Generally-accepted principles Generally-accepted auditing standards Convergence International Financial Reporting Standards International Standards on Auditing Management Accounting Principles.

Annual report Balance sheet Cash-flow Equity Income Management discussion Notes to the financial statements. Financial Internal Firms Report.

Accountants Accounting organizations Luca Pacioli. History Research Positive accounting Sarbanes—Oxley Act. Retrieved egoli stock market " https: Accounting terminology Cash flow Corporate finance Fundamental analysis.

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Cash flow - Wikipedia

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Major types Auditing Cost Forensic Financial Fund Governmental Management Social Tax. Key concepts Accounting period Accrual Constant purchasing power Economic entity Fair value Going concern Historical cost Matching principle Materiality Revenue recognition Unit of account. Accounting standards Generally-accepted principles Generally-accepted auditing standards Convergence International Financial Reporting Standards International Standards on Auditing Management Accounting Principles.

Financial statements Annual report Balance sheet Cash-flow Equity Income Management discussion Notes to the financial statements. Auditing Financial Internal Firms Report. People and organizations Accountants Accounting organizations Luca Pacioli. Development History Research Positive accounting Sarbanes—Oxley Act.