1. Extensions and FAQ

Let's have a look at some issues that frequently arise when putting together cash flow statements:

  • How to distinguish between Operating cash and Excess cash?
  • What if the firm earns interest income?
  • What if there are non-operating items in the firm's "operating expenses"?
  • What if the firm engages in share repurchases?
  • What's the difference between our finance cash flow statements and the accounting cash flow statements that most firms prepare?

 

Let's look at these important questions in detail.