Actual Cash Flow

The Route Back to Basics in Corporate Finance
 by Ann Marie Svoboda  MBA, CMA, CFM, CTP, CSCA

Cash Flow Analysis:
A Guide for the Corporate Financial Analyst
published December 2018

A guide to effective cash flow analysis and presentation for the corporate financial analyst. It is designed to teach corporate analysts how to competently review and clearly present cash flow information.

Specific topics include:

• Knowing when to use indirect versus direct cash flow data
• Crafting standard presentations of liquidity such as Capitalization Tables and Sources & Uses summaries
• Understanding and communicating variances between accrued income and monetized return
• Building functional cash flow forecasting
• Using cash flow information to analyze and present valuation
• Presenting efficient payback models

Direct Cash Flow Reporting and Internally Focused Cash Flow Analysis
published October 2010
Written at the request of the Financial Accounting Standards Board (FASB)

The International Accounting Standards Board (IASB) and the FASB recently released a Staff Draft of an exposure draft on Financial Statement Presentation, which includes the replacement of IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows to require the presentation of a direct cash flow statement in standard financial reporting. Such a comprehensive change in the methodology for reporting cash flow in accounting demands explanation of how to incorporate that information into common analytical practices. This report is designed to provide that guidance, summarizing the basic analytical concepts for using direct cash flow information inside the firm.
Copies of this report are available on request.


The Real Role of Treasurer
published May 2010
Financial Executive magazine (a publication of FEI)

Treasury is a complex profession. The dynamics of market trading volatility and liquidity are not simple concepts for most finance staff to understand. As a result, the corporate treasury department can easily migrate to an isolated function. But this dynamic has begun to change.
View a copy of this article


Straight-Through Processing:
The Direct Cash Flow Statement -- Finally
published January 7, 2011
AFP Exchange (a publication of the AFP)
View a copy of this article