LEADER 00872nam 2200253la 450 001 9910481882903321 005 20221108102523.0 035 $a(UK-CbPIL)2090319514 035 $a(CKB)5500000000087042 035 $a(EXLCZ)995500000000087042 100 $a20210618d1697 uy | 101 0 $adut 135 $aurcn||||a|bb| 200 10$aVerraedersche moorden des pausdoms Arn. Montanus$b[electronic resource] 210 $aAmsterdam $cJohannes van & Lamsveld Lamsveld, Willem van$d1697 215 $aOnline resource (12°) 300 $aReproduction of original in Koninklijke Bibliotheek, Nationale bibliotheek van Nederland. 700 $aMontanus$b Arnoldus$f1625?-1683.$0706252 801 0$bUk-CbPIL 801 1$bUk-CbPIL 906 $aBOOK 912 $a9910481882903321 996 $aVerraedersche moorden des pausdoms Arn. Montanus$92160371 997 $aUNINA LEADER 05298nam 22007334a 450 001 9910969694503321 005 20200520144314.0 010 $a9786610275540 010 $a9780470893524 010 $a0470893524 010 $a9781280275548 010 $a1280275545 010 $a9780471714415 010 $a0471714410 035 $a(CKB)1000000000355669 035 $a(EBL)228467 035 $a(OCoLC)61447512 035 $a(SSID)ssj0000132071 035 $a(PQKBManifestationID)11145861 035 $a(PQKBTitleCode)TC0000132071 035 $a(PQKBWorkID)10027564 035 $a(PQKB)10340678 035 $a(OCoLC)ocm56012351 035 $a(Au-PeEL)EBL228467 035 $a(CaPaEBR)ebr10114162 035 $a(CaONFJC)MIL27554 035 $a(OCoLC)60384797 035 $a(MiAaPQ)EBC228467 035 $a(FR-PaCSA)88944782 035 $a(FRCYB88944782)88944782 035 $a(Perlego)1009581 035 $a(EXLCZ)991000000000355669 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 $aDescription based upon print version of record. 311 08$a9780471469186 311 08$a0471469181 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-$01795414 701 $aComiskey$b Eugene E$01795415 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910969694503321 996 $aCreative cash flow reporting$94336676 997 $aUNINA