Cash Flow Analysis and Forecasting: The Definitive Guide to Understanding and Using Published Cash Flow Data

Index

3G licences

accounting abuse

accounting concepts

accounts requirements, small businesses

accruals/accrual basis

acquisitions

Black & Decker

cash flows from

Dairy Crest

growth businesses

Nokia

acronyms, use of

actuarial losses amortisation

added value

acquisitions

manufacturing businesses

trading businesses

adjustments

cash flow statements

foreign exchange

for inflation

profit and loss account

adverse event scenarios

AIM (Alternative Investments Market)

algebraic explanation, cash change signage

Alternative Investments Market (AIM)

amortisation

actuarial losses/prior service costs

mature businesses

operating income/expenses

see also depreciation; earnings before interest, tax, depreciation and amortisation

analyst’s viewpoint

see also cash flow analysis

arithmetic signage

aspirant-type growth businesses

asset-level cash flows

assets

depreciation/amortisation

working asset cycle

working asset investments

decline businesses

estimation use

identifying amounts

no-growth basis

US GAAP

see also fixed assets

assumptions

appropriate/inappropriate use

forecasting

growth businesses

selecting

spreadsheet models

using

weighted average cost of capital

see also fundamental accounting concepts

audited account completeness

available-for-sale investments

average cost of capital

‘bad’ cash flows

balance sheet

cash flow summary from

debtors

spreadsheets

balancing properties

cash flow statements

spreadsheets

bank loans

bankruptcy

base case assumptions

bias in accounting concepts

Black & Decker ...