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The Cash Flow Classification of Distributions Received from Unconsolidated Entities
(Georgia Institute of Technology, 2006-09)
In this research report we examine the cash flow classification of distributions received from equity-accounted investments and find some problematic classifications. Distributions exceeded by investee earnings are considered ...
The Cash Flow Classification of Payments and Receipts Associated with the Termination of Interest Rate Swaps
(Georgia Institute of Technology, 2007-08)
In this research report we discuss (1) why firms swap interest payments, (2) the essentials of swap accounting, (3) the reasons for swap terminations, (4) swap-termination accounting, and (5) the classification of cash ...