The one-page CFO: how you can simplify financial presentations
Article Abstract:
Financial executives should be prepared to present complex financial information in a simple and readily understandable form. Among the financial presentation techniques that they can use are the strategic plan method, the grants of authority method and the bright line method. Each of these one-page presentation formats can convey complex information very effectively. The strategic plan method, for example, can be used to chart out long-term objectives while explaining short-term goals. The grants of authority method, on the other hand, helps to map out the capital allocation decision-making process, while the bright line method is best for describing how capital expenditure decisions are made across divisions. Other presentation techniques that can be used are the account matrix method, the finance pyramid method, the Venn diagram method and the payoff table method.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1995
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How cash flow reporting should be changed
Article Abstract:
The Financial Accounting Standards Board has adopted the position that a statement of cash flow should be included with financial statements. Conceptually, the Board favors using a cash approach in preparing the statement. However, it is argued that the Board should also prepare format and content guidelines for the statement to increase the degree of uniformity and to make them easier to analyze and read. Presently, users are not given enough information to reconcile the beginning and ending balance sheet values, nor is there an organizational structure which is uniform. It is suggested that a classification scheme be used which emphasizes cash flow categories important to creditors and investors and which closely parallels the balance sheet.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1986
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Does cash count?
Article Abstract:
The reporting of cash activity is being discussed extensively in professional literature and leads to the question of whether cash counts in determining a company's financial status. In some instances, a cash shortage may be an indication of good management, in other cases, an indication of financial difficulty. By placing too great an emphasis on cash balances, the situation may be misrepresented. Using debt-equity ratios can be a better way of reporting cash for companies with adequate borrowing power. A range of measures, rather than a single figure (such as cash), should be used in determining a company's status.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1986
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