FASB 95--a tool for identifying cash flow problems.

Increasing expenditures and longer collection periods for receivables are symptoms of the cash flow problem that many not-for-profit healthcare organizations face. The FASB 95 provisions for a cash flow statement could help many of these organizations deal with their cash flow crises. The statement allows managers to evaluate their institution's financial performance, providing timely information that may make the difference in the struggle to maintain an adequate cash position.