Direct Method Cash Flow Statements and Symmetry

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Robert Bloomfield | August 10, 2010 | Cash Flow Reporting | Financial Statement Presentation

How do we measure the quality of a panel discussion? If we measure it by the subsequent discussion it generates, the AAA panel on Financial Statement Presentation was definitely a success. Bob Lipe and I had a chance to talk with a number of people afterward, and I thought I would put in [...] Read more > >

Round Table – Steven Orpurt

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Jeffrey Hales | January 29, 2010 | Cash Flow Reporting | Round Table Discussions | Standard Setting Projects

On Wednesday, Feb 3rd, 11 am ET, we will be joined by Steven Orpurt of Pepperdine University. Steve will be discussing his paper, entitled “Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings? This work is co-authored with Yoonseok Zang, also of Singapore Management University, and was recently published in [...] Read more > >

If it isn’t useful to managers, does that mean it isn’t useful to users?

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Robert Bloomfield | August 20, 2009 | Analytical Models | Cash Flow Reporting

I have been diving in to the FASB’s (and IASB’s) newly-energized discussions on cash flow reporting.  One of the most contentious aspects of the issue is that users want direct cash flow data that reports the inflows and outflows, broken down by the function and nature of the spending.  For example, is that cash outflow [...] Read more > >