ACCRUED EXPENSES Definition

ACCRUED EXPENSES are expenses incurred during an accounting period for which payment is postponed.

Learn new Accounting Terms

CASH FLOW PER SHARE is a good measure of a firm's financial strength. Analysts put more weight on cash flow per share than earnings per share because EPS is more easily manipulated, its reliability can at times be questionable. Cash is almost impossible to falsify, i.e. you either have cash or you don't. Cash flow per share is a useful measure for the strength of a firm and the sustainability of its business model. The formula:

EMU see Economic and Monetary Union.

Suggest a Term