In financial accounting, a cash flow statement, also known as statement of cash flows,[1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned with the flow of cash in and out of the business. As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills. International Accounting Standard 7 (IAS 7) is the International Accounting Standard that deals with cash flow statements.
People and groups interested in cash flow statements include:
Accounting personnel, who need to know whether the organization will be able to cover payroll and other immediate expenses
Potential lenders or creditors, who want a clear picture of a company's ability to repay
Potential investors, who need to judge whether the company is financially sound
Potential employees or contractors, who need to know whether the company will be able to afford compensation
Company Directors, who are responsible for the governance of the company, and are responsible for ensuring that the company does not trade while insolvent
Shareholders of the company.
^Helfert, Erich A. "The Nature of Financial Statements: The Cash Flow Statement". Financial Analysis - Tools and Techniques - A Guide for Managers.
and 29 Related for: Cash flow statement information
In financial accounting, a cashflowstatement, also known as statement of cashflows, is a financial statement that shows how changes in balance sheet...
all flows involved or a subset of those flows. Within cashflow analysis, 3 types of cashflow are present and used for the cashflowstatement: Cash flow...
financial accounting, free cashflow (FCF) or free cashflow to firm (FCFF) is the amount by which a business's operating cashflow exceeds its working capital...
accounting, operating cashflow (OCF), cashflow provided by operations, cashflow from operating activities (CFO) or free cashflow from operations (FCFO)...
in equity of the company over a stated period. A cashflowstatement reports on a company's cashflow activities, particularly its operating, investing...
during the period being reported. An income statement represents a period of time (as does the cashflowstatement). This contrasts with the balance sheet...
related cashflow at risk (CFaR) are measures reflecting the potential impact of market risk on the income statement and cashflowstatement respectively...
it's a consolidated statement. International Financial Reporting Standards (and its requirements) Income statementCashflowstatement Comprehensive income...
an IFRS standard requires a change. Cashflowstatements in IFRS are presented as follows: Operating cashflows: the principal revenue-producing activities...
Cashflow forecasting is the process of obtaining an estimate of a company's future cash levels, and its financial position more generally. A cash flow...
loss reporting of a listed business. On the income statement, balance sheet, and cashflowstatement the loss from the exercise is accounted for by noting...
known as Statement of Financial Position Income statement also known as profit and loss statement. Statement of changes in equity Cashflowstatement Notes...
ownership (TCO) Contract management software Capital cost Cashflowstatement Income statement Balance sheet Expenses versus capital expenditures "capital...
money market accounts). Cash is seen either as a reserve for payments, in case of a structural or incidental negative cashflow or as a way to avoid a...
the statement of change in financial position is a financial statement that outlines the sources and uses of funds and explains any changes in cash or...
Its aim is also to study cashflow of business. Cashflowstatement and cash conversion cycle study will be helpful for cashflow analysis. The CCC readings...
such as a building or equipment is not an expense. In a cashflowstatement (flow of funds statement), expenditures are divided into three categories: Operating:...
reconciliation. Cashflowstatements are often included to show the sources of the revenue and the destination of the expenses. The Annual Financial Statement of India...
also refer to the three primary financial statements (balance sheet, income statement, and cashflowstatement) created within a business plan. A financial...
A cashflow hedge is a hedge of the exposure to the variability of cashflow that is attributable to a particular risk associated with a recognized asset...
also known as the statement of financial position the cashflowstatement the statement of changes in equity, also known as the statement of total recognised...
transactions and producing reports like the balance sheet and the cashflowstatement. Completely manual methods were augmented by the application of mechanical...
International Accounting Standard 7: Statement of CashFlows or IAS 7 is an accounting standard that establishes standards for cashflow reporting used in International...
financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cashflows of the parent...
ISBN 0-256-16732-X. Denis, Durant (22–23 January 2013). "IAS 7 Statement of CashFlows- identification of cash equivalents" (PDF). IFRS. Archived from the original...
Bond - Bookkeeping - Book value Cash-basis accounting - Cash-basis versus accrual-basis accounting - Cashflowstatement - Certified General Accountant...
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