A prior period adjustment is the result of a material error discovered in the financial statements of a prior period that have already been published. This error must ...

A net loss can drain a company's cash. Deferred billing can also drain cash as can large principal repayments, asset purchases and capital expenditures. The cash flow statement records a company's ...

Savvy investors look at a company's financial health before buying its stock. Some investors monitor a company's free cash flow and review its cash flow statements to gauge how well it manages its ...