Chapter 11 Cash and Cash Flows

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Presentation transcript:

Chapter 11 Cash and Cash Flows Understand reasons for renewed cash emphasis. Explain the importance of cash to a firm. Understand the content of the statement of cash flows.

Cash and Cash Flows Primitive or Primary? Family Feud? WT Grant New prominence First direct fruit of framework Rod Tidwell-Poster Person for Cash Flows

Cash and Cash Flows Cash flow positives = Accrual negatives

Reporting Cash Flows Past pronouncements: Funds Flows APB Opinion 3, 1963-recommended as supplement SEC, 1970-required APB Opinion 19, 1971.. all WC-required

Reporting Cash Flows Then….SFAC 1 (1978).. cash SFAS 95 (1987) Cash F low Statement Information gap: change in cash Operating, investing and financing activities Noncash investing and financing Format: direct vs indirect Cash Flow Patterns-Dugan-relationship between operating, investing, and financing

Importance of Cash Flows Importance: cash vs. profit New Cash Flow Ratios

Evaluating Cash Flows Research shows useful and better than wc. Some picking of nits. Good example of theory and standard setting working together…I told you so. Updates. Disc. Topics 4 & 5