Items tagged with "DividendsCommonStock"

1.1 Element Selection

Issued: 10/18/10

Impact: All US GAAP

Company Extension Taxonomy

1.1.2 Accrual Items Used to Represent Cash Flows

Issue In a number of cases, companies have used accrual items to represent cash flow items. Overloading these elements to represent both the accrual and the cash flow undermines the ability of analysts to accurately calculate a company’s cash flow from operations. For example, filers have taken accrual items typically found in the shareholders’ equity […more]