Sunk costs are relevant for determining historical financial data but don't affect determinations of cash flows. By definition, sunk costs are costs that occurred in the past and cannot be changed.

Financial analysts use incremental cash flow analysis to determine how profitable a project will be for a company. To perform this analysis, the analyst must identify what additional costs, or cash ...

Our series on the Financial Accounting Standards Board's Conceptual Framework has focused so far on broad issues. We first explained the need to acknowledge that the goal for standard-setting is ...

We have been writing about the Financial Accounting Standards Board's Conceptual Framework, offering suggestions to the board as it fixes up the framework some 20 years after it was produced.

Learn how to tell if your business could be facing a cash crunch Written By Written by Staff Senior Editor, Buy Side Miranda Marquit is a staff senior personal finance editor for Buy Side. Edited By ...

Investing in stocks of companies that generate tons of cash has historically been a winning strategy. Exchange-traded funds offer investors options to take advantage of these opportunities. Free cash ...

Positive cash flow is critical to a successful business. Business owners may understand the importance of generating profits; however, focusing on profit alone may lead to the neglect of cash flow.

Discover what discretionary cash flow is, its uses in business valuation, and how it reflects a company’s financial health through wise management and investment.

Economic uncertainty, market volatility, rising interest rates, inflation and the ongoing Ukraine-Russia conflict affected the M&A market in the third quarter of 2022 to the point that deal volumes ...

When I started my career as a third-party reservoir engineer twenty-six years ago, plugging costs seemed optional to this neophyte. Salvage value probably covered abandonment costs, so they could be ...