The Financial Accounting Standards Board's Summary of Statement No. 95 requires a company to report a statement of cash flows as part of its full set of financial statements. Net cash flow from ...

Every entrepreneur is in business to do something -- sell shoes, paint houses, make signs or give legal advice, for example. Operating activities is simply the accounting term used to describe your ...

Michael Schmidt, CFA, is a staff member of FINRA's Dispute Resolution Board with 20+ years of experience in the financial market. SDI Productions / Getty Images Operating cash flow is cash generated ...

Every corporation needs reliable access to capital to stay in business. Positive cash flow allows businesses to cover expenses, plan growth initiatives and reward long-term shareholders. Cash flow ...

Learn how to calculate operating cash flow margin, a vital indicator of earnings quality and efficiency, with a detailed formula and practical example.

Operating expenses are essential for day-to-day business functions, like customer service. Capex refers to long-term investment costs, contrasting with yearly-deducted operating costs. Evaluating a ...