The cash flow statement also helps identify trends and patterns in cash flow generation or utilization over time. It enables stakeholders to evaluate changes in working capital, the impact of investing activities on cash flows, and the company’s financing activities in terms of debt and equity. Overall, the statement of retained earnings provides stakeholders with... Continue Reading

For example, comparing profit margins, return on equity, and revenue growth reveals which companies are most efficiently converting business activities into profits. Trendlines also visualize performance on important financial ratios like return on equity, profit margins, P/E ratios, current ratios, and many others. Reviewing these trendlines allows investors to identify areas of improving or worsening... Continue Reading

Over the years, the ICC has made changes to the terms and guidelines for international trade. In 2020, the ICC made adjustments to the rules (called Incoterms 2020), which, in part, made changes to security requirements for shipments. Since the buyer assumes the risk only when the cargo has been loaded on the vessel, certain... Continue Reading