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The Cash Flow Statement

In: An Introduction To Accounting And Managerial Finance A Merger of Equals


  • Harold Bierman

    (Cornell University, USA)


AbstractThe following sections are included:Three Main SectionsCash Flows from OperationsGain or Loss on Sale of Noncurrent AssetsBond Discount or PremiumCash Flows from Investing ActivitiesCash Flows from Financing ActivitiesTransactions Not Affecting FundsManagerial UsesEBIT (Earnings Before Interest and Taxes)EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization)The International Accounting SurgeConclusionQuestions and Problems

Suggested Citation

  • Harold Bierman, 2010. "The Cash Flow Statement," World Scientific Book Chapters,in: An Introduction To Accounting And Managerial Finance A Merger of Equals, chapter 18, pages 363-375 World Scientific Publishing Co. Pte. Ltd..
  • Handle: RePEc:wsi:wschap:9789814273831_0018

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    More about this item


    Accounting; Finance; Mergers and Acquisitions; Managerial Finance;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance


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