Скачать или смотреть Using the Statement of Cash Flows | Warren Financial Managerial Chapter 13

In this video, we discuss Chapter 13 from Warren, Financial & Managerial Accounting, focusing on the Statement of Cash Flows. You'll learn how to interpret the cash inflows and outflows from operating, investing, and financing activities, and understand why this statement is critical for analyzing a company's liquidity and financial health.

We explain the indirect method, the most commonly used approach, which starts with net income and adjusts for non-cash items like depreciation and changes in working capital. We also contrast it briefly with the direct method and cover the classification and disclosure of non-cash investing and financing activities.

Lastly, we clarify why cash flow per share, although sometimes reported, can be misleading without proper context.

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