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010   $a9786610275540
010   $a0-471-71441-0
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100   $a20040720d2005      uy         0
101 0 $aeng
135   $aurcn|||||||||
181   $ctxt
182   $cc
183   $acr
200 10$aCreative cash flow reporting $euncovering sustainable financial performance /$fCharles W. Mulford and Eugene E. Comiskey
205   $a1st ed.
210   $aHoboken, N.J. $cJ. Wiley$dc2005
215   $a1 online resource (432 p.)
300   $aDescription based upon print version of record.
311   $a0-471-46918-1 
320   $aIncludes bibliographical references and indexes.
327   $a""Creative Cash Flow Reporting""; ""Contents""; ""Foreword""; ""Preface""; ""About the Authors""; ""Chapter 1: Seeking Sustainable Cash Flow""; ""AN ARTIFICIAL BOOST TO OPERATING CASH FLOW""; ""CLASSIFYING CASH FLOW""; ""SUSTAINABLE CASH FLOW""; ""CREATIVE CASH FLOW REPORTING""; ""IGNORING THE STATEMENT OF CASH FLOWS""; ""CASH FLOW ANALYSIS""; ""PLAN OF THIS BOOK""; ""SUMMARY""; ""NOTES""; ""Chapter 2: Structure of the Statement of Cash Flows""; ""HISTORICAL BACKGROUND""; ""ARRIVAL OF THE STATEMENT OF CASH FLOWS""; ""NON-GAAP MEASURES OF CASH OPERATING PERFORMANCE""; ""EBITDA""
327   $a""INTERNATIONAL DIFFERENCES IN THE STATEMENT OF CASH FLOWS""""SUMMARY""; ""NOTES""; ""Chapter 3: Is It Operating or Investing Cash Flow?""; ""INVESTING CASH FLOW""; ""GAAP FLEXIBILITY: IS IT OPERATING OR INVESTING CASH FLOW?""; ""BEYOND THE BOUNDARIES OF GAAP""; ""SUMMARY""; ""NOTES""; ""Chapter 4: Is It Operating or Financing Cash Flow?""; ""FINANCING CASH FLOW""; ""GAAP FLEXIBILITY: IS IT OPERATING OR FINANCING CASH FLOW?""; ""BEYOND THE BOUNDARIES OF GAAP""; ""SUMMARY""; ""NOTES""; ""Chapter 5: Income Taxes and the Statement of Cash Flows""; ""TAX REPORTING ESSENTIALS""
327   $a""CLASSIFICATION OF TAX-RELATED CASH FLOW""""NONRECURRING INCOME TAX CASH FLOWS""; ""SUMMARY""; ""NOTES""; ""Chapter 6: Nonrecurring Sources and Uses of Operating Cash Flow""; ""CHARACTERISTICS OF NONRECURRING ITEMS OF OPERATING CASH FLOW""; ""EXAMPLES OF NONRECURRING CASH SOURCES AND USES""; ""MANAGEMENT IDENTIFICATION OF NONRECURRING OPERATING CASH FLOW""; ""LOCATING NONRECURRING ITEMS OF OPERATING CASH FLOW""; ""CASH FLOW TRACKING""; ""SUMMARY""; ""NOTES""; ""Chapter 7: Measuring Sustainable Operating Cash Flow""; ""SUSTAINABLE OPERATING CASH FLOW""
327   $a""CALIBRATING OPERATING CASH FLOW ADJUSTMENTS""""MEASURING SUSTAINABLE OPERATING CASH FLOW""; ""COMPLETED SUSTAINABLE OPERATING CASH FLOW WORKSHEET""; ""FREQUENCY AND SIZE OF ADJUSTMENT ITEMS""; ""SUMMARY""; ""NOTES""; ""Chapter 8: Using Operating Cash Flow to Detect Earnings Problems""; ""RELATIONSHIP BETWEEN EARNINGS AND OPERATING CASH FLOW""; ""EARNINGS SUPPORTED BY ARTIFICIAL MEANS""; ""EXCESS CASH MARGIN26""; ""SUMMARY""; ""NOTES""; ""Chapter 9: Analyzing Operating Cash Flow""; ""CASH FLOW ANALYSIS STATEMENT""; ""USING THE CASH FLOW ANALYSIS STATEMENT""; ""CASH FLOW DRIVERS""
327   $a""CLOSER LOOK AT CORE OPERATING CASH FLOW""""SUMMARY""; ""NOTES""; ""Chapter 10: Understanding Free Cash Flow""; ""USES OF FREE CASH FLOW""; ""WHAT IS FREE CASH FLOW?""; ""FREE CASH FLOW TO COMMON EQUITY: A CLOSER LOOK""; ""CAPITAL EXPENDITURES""; ""ACQUISITIONS AND FREE CASH FLOW""; ""SUMMARY""; ""NOTES""; ""Glossary""; ""Subject Index""; ""Company Index""
330   $aSuccessful methodology for identifying earnings-related reportingindiscretionsCreative Cash Flow Reporting and Analysis capitalizes on currentconcerns with misleading financial reporting on misleadingfinancial reporting. It identifies the common steps used to yieldmisleading cash flow amounts, demonstrates how to adjust the cashflow statement for more effective analysis, and how to use adjustedoperating cash flow to uncover earnings that have been misreportedusing aggressive or fraudulent accounting practices.Charles W. Mulford, PhD, CPA (Atlanta, GA), is the coauthor ofthree books, including
606   $aCash flow$xAccounting
615  0$aCash flow$xAccounting.
676   $a658.15/244
700   $aMulford$b Charles W.$f1951-$01686033
701   $aComiskey$b Eugene E$01686034
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910825312703321
996   $aCreative cash flow reporting$94058646
997   $aUNINA