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:
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