Creative Cash Flow Reporting – Uncovering Sustainable Financial Performance

Foreword.
<p>Preface.</p>
<p>About the Authors.</p>
<p>1. Seeking Sustainable Cash Flow.</p>
<p>An Artificial Boost to Operating Cash Flow.</p>
<p>Classifying Cash Flow.</p>
<p>Sustainable Cash Flow.</p>
<p>Creative Cash Flow Reporting.</p>
<p>Ignoring the Statement of Cash Flows.</p>
<p>Cash Flow Analysis.</p>
<p>Plan of This Book.</p>
<p>Summary.</p>
<p>2. Structure of the Statement of Cash Flows.</p>
<p>Historical Background.</p>
<p>Arrival of the Statement of Cash Flows.</p>
<p>Non–GAAP Measures of Cash Operating Performance.</p>
<p>International Differences in the Statement of Cash Flows.</p>
<p>Summary.</p>
<p>3. Is It Operating or Investing Cash Flow?</p>
<p>Investing Cash Flow.</p>
<p>GAAP Flexibility: Is It Operating or Investing Cash Flow?</p>
<p>Beyond the Boundaries of GAAP.</p>
<p>Summary.</p>
<p>4. Is It Operating or Financing Cash Flow?</p>
<p>Financing Cash Flow.</p>
<p>GAAP Flexibility: Is It Operating or Financing Cash Flow?</p>
<p>Beyond the Boundaries of GAAP.</p>
<p>Summary.</p>
<p>5. Income Taxes and the Statement of Cash Flows.</p>
<p>Tax Reporting Essentials.</p>
<p>Classification of Tax–Related Cash Flow.</p>
<p>Nonrecurring Income Tax Cash Flows.</p>
<p>Summary.</p>
<p>6. Nonrecurring Sources and Uses of Operating Cash Flow.</p>
<p>Characteristics of Nonrecurring Items of Operating Cash Flow.</p>
<p>Examples of Nonrecurring Cash Sources and Uses.</p>
<p>Management Identification of Nonrecurring Operating Cash Flow.</p>
<p>Locating Nonrecurring Items of Operating Cash Flow.</p>
<p>Cash Flow Tracking.</p>
<p>Summary</p>
<p>7. Measuring Sustainable Operating Cash Flow.</p>
<p>Sustainable Operating Cash Flow.</p>
<p>Calibrating Operating Cash Flow Adjustments.</p>
<p>Measuring Sustainable Operating Cash Flow.</p>
<p>Completed Sustainable Operating Cash Flow Worksheet.</p>
<p>Frequency and Size of Adjustment Items.</p>
<p>Summary.</p>
<p>8. Using Operating Cash Flow to Detect Earnings Problems.</p>
<p>Relationship between Earnings and Operating Cash Flow.</p>
<p>Earnings Supported by Artificial Means.</p>
<p>Excess Cash Margin.</p>
<p>Summary.</p>
<p>9. Analyzing Operating Cash Flow.</p>
<p>Cash Flow Analysis Statement.</p>
<p>Using the Cash Flow Analysis Statement.</p>
<p>Cash Flow Drivers.</p>
<p>Closer Look at Core Operating Cash Flow.</p>
<p>Summary.</p>
<p>10. Understanding Free Cash Flow.</p>
<p>Uses of Free Cash Flow.</p>
<p>What Is Free Cash Flow?</p>
<p>Free Cash Flow to Common Equity: A Closer Look.</p>
<p>Capital Expenditures.</p>
<p>Acquisitions and Free Cash Flow.</p>
<p>Summary.</p>
<p>Glossary.</p>
<p>Subject Index.</p>
<p>Company Index.</p>