How important are Safe Work Method Statements in managing risk in the workplace, and what should HR professionals know about them? We have all heard the phrase “recipe for disaster”, but what would ...

Learn about consolidated financial statements, the criteria for aggregation, reporting guidelines, and practical examples for parent companies with subsidiaries.

Michael Schmidt, CFA, is a staff member of FINRA's Dispute Resolution Board with 20+ years of experience in the financial market. SDI Productions / Getty Images Operating cash flow is cash generated ...