The Financial Accounting Standards Board's Summary of Statement No. 95 requires a company to report a statement of cash flows as part of its full set of financial statements. Net cash flow from ...

Every entrepreneur is in business to do something -- sell shoes, paint houses, make signs or give legal advice, for example. Operating activities is simply the accounting term used to describe your ...

Operating expenses are essential for day-to-day business functions, like customer service. Capex refers to long-term investment costs, contrasting with yearly-deducted operating costs. Evaluating a ...