{"title":"STATEMENT OF CASH FLOWS","authors":"Emily Simpson","doi":"10.1002/9781119595984.ch5","DOIUrl":"https://doi.org/10.1002/9781119595984.ch5","url":null,"abstract":"The Statement of Cash Flows (or cash flow statement) is one of the main financial statements used by investors. It shows the cash generated and used during a specific time period. Ideally a company should generate positive cash flows; this will make it more likely to find investors for the future. The positive or negative net cash flow identified at the end of the statement of cash flows is equal to the total change in the cash account balance.","PeriodicalId":137572,"journal":{"name":"Wiley Not‐for‐Profit GAAP 2020","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132843804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ACCOUNTING FOR LEASES","authors":"G. J. Harris","doi":"10.1002/9781119385349.ch28","DOIUrl":"https://doi.org/10.1002/9781119385349.ch28","url":null,"abstract":"","PeriodicalId":137572,"journal":{"name":"Wiley Not‐for‐Profit GAAP 2020","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130172488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"AFFILIATED ORGANIZATIONS","authors":"","doi":"10.1002/9781119396161.ch11","DOIUrl":"https://doi.org/10.1002/9781119396161.ch11","url":null,"abstract":"American College of Surgeons American Medical Association American Podiatric Medical Association American Venous Forum Association of Program Directors in Vascular Surgery Canadian Society for Vascular Surgery Delaware Valley Vascular Society Eastern Vascular Society European Society for Vascular Surgery Florida Vascular Society Georgia Vascular Society Michigan Vascular Society Midwestern Vascular Surgical Society New England Society for Vascular Surgery New York Society for Vascular Surgery Pacific Northwest Vascular Society","PeriodicalId":137572,"journal":{"name":"Wiley Not‐for‐Profit GAAP 2020","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122376128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Mergers and Acquisitions","authors":"Craig A. Schiller","doi":"10.1081/E-EIA-120046534","DOIUrl":"https://doi.org/10.1081/E-EIA-120046534","url":null,"abstract":"• There is a lot of consolidation happening across the healthcare landscape (hospital systems, insurance carriers, medical specialties) and the reason is multifactorial • Overall healthcare costs are being shifted from traditional fee‐for‐service models to more bundled payments, “smarter” consumers, ACO’s, and shared exposure models that drive a demand for a greater “service” with less potential revenue Internal/Group Drivers","PeriodicalId":137572,"journal":{"name":"Wiley Not‐for‐Profit GAAP 2020","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122604530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}