March 2017

What is a cash flow statement?A cash flow statement is a financial statement that provides aggregate data about all the cash inflows that a business receives from its ongoing operations and from its external sources of…

The cash flow statement and the income statement are an integral part of a company's balance sheet. The cash flow statement or statement of cash flows measures a company's sources of cash and its uses of cash over a specific period of…

Every year for nearly half a century, Berkshire Hathaway (BRK.A) has provided an annual letter to shareholders that discusses the gains it has produced for holders of its common stock. In 2012, according to his letter, that gain was $…

The statement of cash flows is one of the most important but often overlooked elements of a business's financial statements. In its entirety, it enables an individual, whether analyst, investor, credit provider or auditor, to learn…