We note low inventories, low real interest rates, rational consumer resilience, high levels of bank cash (since the write-downs are generally non-cash accounting entries), small business flexibility and reasonable output gains apart from housing, autos and finance.
Given the tighter credit hurdles potential homebuyers must jump through to acquire mortgages these days, hard cash is accounting for more and more home purchases.
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"This is a classic arbitrage between accounting and cash flow, " says Warburg Pincus Managing Director David Coulter.
The company added that in the case of Sinovel Wind the company has concluded that a cash-based method of accounting should have been applied.
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So far most of the banking sector losses have been accounting writedowns, not cash losses.
Value has to be measured relative to something such as earnings, revenues, cash in the bank, or accounting book value.
This helped too: Global, like some of its rivals, got around an accounting change by reporting cash earnings that did not directly reflect the cost of purchasing bandwidth.
Gas exploration companies like Chesapeake (CHK) or SandRidge (SD) have never been cash flow positive but often report positive accounting earnings.
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Even better is free cash flow, which helps avoid other accounting distortions.
This results in accounting earnings looking better while cash flows look worse.
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Here, CAC is cost of customer acquisition, MRR is monthly recurring revenue and software margin is the cash they keep for each customer after accounting for support and other costs.
That usually means CFOs are accounting for losses and have to hold cash in order to guarantee regulators that they have enough to pay their retiree commitments three years from now.
Information and accounting procedures have been standardised, helping to manage cash flow especially important, says Olaf Berlien, the chief financial officer, to a company with no outside equity.
Our model, which tracks performance back to 1998, shows 2010 as the most profitable year ever in terms of accounting earnings, economic earnings, and free cash flow.
The Financial Accounting Standards Board is mulling changes that would make rules on accounting for goodwill less onerous for those firms that pay cash for their acquisitions.
There may also be rows over how to deal with the lucrative trade in qat, a narcotic leaf that many Somalis chew and which is flown into Mogadishu daily from Kenya and Ethiopia, perhaps accounting for as much as half the city's cash economy.
Accounting measures should follow the movement of economic value, not cash, so that delaying pay packets until next year (or retirement) has no effect.
Net cash flow is generally defined as the profits of a business plus non-cash expenses, but it is not a term recognized by generally accepted accounting principles.
Small businesses benefit from confirmation that they can use the "cash basis" for their tax returns, instead of the more complicated accounting rules which they have had to use previously.
Much of the gas being produced, when you add in all the expenses including building gathering systems, purification plants, and accounting for the bad wells, lose money on a pure cash flow basis.
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Accounting ignores these critical details while finance incorporates them by using cash flow metrics rather than earnings metrics and a cost of capital measure that reflects current interest rates plus a component for a company's overall riskiness.
Unless, that is, there is never any moment at huge banks like UBS when book profit is reconciled with cash profit - so that all profit is only what is shown by the internal accounting system, even if some of the entries in that accounting system are fictional.
Audit Enhancements: A broker-dealer that maintains custody of customer securities and cash would be required to undergo a compliance examination by a Public Company Accounting Oversight Board-registered public accounting firm that would include an audit of the controls the broker-dealer has in place to protect customer assets.
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"On accounting fraud, we're looking at housing developers who may have reported cash reserve accounts to reflect falsely inflated values, " he told CNN.
Yep, that's a straight-up network neutrality issue, but the carriers are framing it like it's an accounting problem -- and they're not being shy about wanting more cash to even out the books as they invest in next-gen networks.
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