Title:
Cash-Flow Reporting Practices for Customer-Related Notes Receivable: An Update

dc.contributor.author Mulford, Charles W.
dc.contributor.author Ely, Michael L.
dc.contributor.author Patel, Amit
dc.contributor.author Martins, Mario
dc.contributor.corporatename Georgia Institute of Technology. College of Management en_US
dc.contributor.corporatename Georgia Institute of Technology. Financial Analysis Lab en_US
dc.date.accessioned 2006-06-20T20:30:34Z
dc.date.available 2006-06-20T20:30:34Z
dc.date.issued 2005-02
dc.description.abstract In our April 2004 report, "Cash-Flow Reporting Practices for Customer-Related Notes Receivable," we expressed the view that firms who reported as investing cash flow changes in customer-related notes receivable, including sales-type lease receivables, were reporting in a way that appeared to be inconsistent with generally accepted accounting principles. Recently, the Securities and Exchange Commission sent a letter to the CFOs of numerous firms who were following such practices. In the letter the SEC indicated that these firms were violating GAAP, and it called for them to begin reporting such cash-flow activities as operating cash flow. This update reviews the points raised in our original report and highlights the names of several affected firms who we think could show material changes, including both sizable increases and reductions, in operating cash flow. en
dc.format.extent 167421 bytes
dc.format.mimetype application/pdf
dc.identifier.uri http://hdl.handle.net/1853/10683
dc.language.iso en_US en
dc.publisher Georgia Institute of Technology en
dc.title Cash-Flow Reporting Practices for Customer-Related Notes Receivable: An Update en
dc.type Text
dc.type.genre Technical Report
dspace.entity.type Publication
local.contributor.corporatename Scheller College of Business
relation.isOrgUnitOfPublication a2f83831-ae41-4d65-82ff-c8bf95db4ffb
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