Options, that is, as they pass the nationwide median in long-term pay incentives (em more than their counterparts at transportation or industrial firms (em but still less than execs at...
Business & Money
this market-change information in the operating section of the Statement of Cash Flows; however, it should be disclosed in the footnotes and in the MD&A to ensure that the reader fully understands cash sustainability in terms of current market conditions. - R.H., G.J.B., and A.H.
New and Improved Cash Flow Statement
- A fair view of sustainable cash flow
- Net income
- Non-cash and non-operating adjustments to net income (excluding purchase accounting and similar adjustments)
- "Basic" cash flow
- Adjustments for out-of-market
contracts (or similar items)
- "Adjusted Basic" cash flow
- Normal Changes in working capital
- Abnormal changes in working capital
- "Total" operating cash flow
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