kickthatcfa

All NCCs are going to pop out on the cash flow statement. This statement is your friend -- go there first.

- Inventory mark-downs may not show up separately on the cash flow statement, but the net change in inventory will (and that's all you care about).

- Unrealized gains/losses on HFT securities and impairments will be readily apparent on the cash flow statement and quite possibly the income statement.

Keep an eye on the footnote disclosures. There might be some critical piece of information there.



madamesoleil Wrote:
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> Great post!
>
> I am not sure if the below three items are NCCs.
> Shouldnt they be reported in I/S and / or B/S?
>
> Unrealized Gains or Losses on HFT Instruments =>
> reported in I/S
> Inventory Write Downs => loss added to COGS, WD
> subtracted from inventory
> Asset Impairments => I/S and B/S

- Robert