Financial statements report the business activities and financial performance of a company. Learn how they are used by executives, investors, and lenders.

The cash flow statement is one of the most important but often overlooked components of a firm’s financial statements. It shows analysts, investors, credit providers, and auditors the sources and uses ...

Please note: This item is from our archives and was published in 2001. It is provided for historical reference. The content may be out of date and links may no longer function. RESOURCES ARE OF ...

Cash flow statements reveal money flow in/out of a business, divided into operations, investments, and financing. Operating cash flow reflects the cash transactions from core business activities. Free ...

Tax-exempt organizations are working through the biggest change to not-for-profit financial reporting in 25 years. FASB Accounting Standard Update (ASU) No. 2016-14, Not-for-Profit Entities (Topic 958 ...

What Is An Income Statement? An income statement lists a company’s income, expenses, and resulting profits over a specific time frame, usually a quarter or fiscal year. Companies create income ...

Small and large businesses pay dividends as a way of returning cash to their shareholders. A dividend payable is a liability on a company's balance sheet, but it does not affect the statement of cash ...