A cash flow statement consists of three sections: operating, investing and financing. Companies report investing and financing activities directly on a cash basis, but often use the indirect method to ...

Cash flow is, understandably, one of a company’s most significant concerns. To stay on top of this vital financial metric, business owners rely on accurate, consistent cash flow statements. These ...

A realized gain, which occurs when an asset is sold for a greater amount than the original purchase price, can result from the sale of securities or other assets, such as property. The cash flow ...