The cash flow statement shows the inflow and outflow of cash transactions during a specified fiscal period, which might be monthly, quarterly or a fiscal year. The two methods from which accountants ...

From clean toilets to working computers, your company incurs many costs that it cannot assign to one particular "cost object" -- a product, project, department or service. You must nonetheless cover ...

If FASB follows through with its plan to mandate a direct-method cash flow statement for not-for-profit entities, experts say financial statement preparers would be wise to address implementation ...

Michael Schmidt, CFA, is a staff member of FINRA's Dispute Resolution Board with 20+ years of experience in the financial market. SDI Productions / Getty Images Operating cash flow is cash generated ...

Direct Measures of student learning consider actual student work or behavior as evidence of student learning outcomes. Direct measures are most often drawn from student work embedded in a course (such ...

Microorganisms possess natural product biosynthetic gene clusters (BGCs) that may harbor unique bioactivities for use in drug development and agricultural applications. However, many uncharacterized ...

Researchers have introduced a novel technique that allows for the direct patterning of two-dimensional (2D) semiconductor materials onto substrates without the need for complex processes. The ...