Cashflow statement - Revision history

imported>Doug Williamson: Remove surplus text.

2021-08-10T15:25:47Z

Remove surplus text.

← Older revision		Revision as of 15:25, 10 August 2021
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	''Financial reporting''.		''Financial reporting - accounting - primary statements''.

	1.		Cashflow statement is an alternative name for the Statement of cash flows, or Cash flow statement.

	~~One of the primary published financial statements of a reporting entity.~~

	~~The~~ Cashflow statement ~~shows~~ the cash ~~movements within the entity~~, ~~broken down into several categories prescribed by:~~

	~~(1) accounting rules for external reporting and~~

	~~(2) management's requirements for internal reporting.~~


	~~It may reconcile - for example - the accounting profit in the income~~ statement ~~with the total net changes in cash and cash equivalents in the balance sheet.~~


	~~Relevant accounting standards include Section 7 of FRS 102.~~


	2.

	~~An internal report giving similar information, but formatted according to internal management requirements~~.


	== See also ==		== See also ==
	* [[Balance sheet]]		* [[Balance sheet]]
	* [[Bookkeeping]]
	* [[Cash]]		* [[Cash]]
	* [[Cash and cash equivalents]]		* [[Cash and cash equivalents]]
	* [[Cash conversion cycle]]
	* [[Cash flow statement]]		* [[Cash flow statement]]
	* [[Cash management]]		* [[Cash management]]
	* [[Direct method]]
	* [[FRS 102]]		* [[FRS 102]]
			* [[IAS 7]]
	* [[Income statement]]		* [[Income statement]]
	* [[Indirect method]]
	* [[Primary statements]]		* [[Primary statements]]
	* [[Profit and Loss account]]		* [[Profit and Loss account]]
			* [[Statement of cash flows]]

	[[Category:Cash_management]]		[[Category:Cash_management]]

imported>Doug Williamson: Layout.

2020-12-31T16:54:46Z

Layout.

← Older revision		Revision as of 16:54, 31 December 2020
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	''Financial reporting''		''Financial reporting''.

	1.		1.

imported>Doug Williamson: Links ordering.

2020-08-08T22:10:52Z

Links ordering.

← Older revision		Revision as of 22:10, 8 August 2020
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	* [[Cash management]]		* [[Cash management]]
	* [[Direct method]]		* [[Direct method]]
			* [[FRS 102]]
	* [[Income statement]]		* [[Income statement]]
	* [[Indirect method]]		* [[Indirect method]]
	* [[Primary statements]]		* [[Primary statements]]
	* [[Profit and Loss account]]		* [[Profit and Loss account]]
	* [[CertICM]]
	* [[FRS 102]]

	[[Category:Cash_management]]		[[Category:Cash_management]]

imported>Doug Williamson: Layout.

2017-07-05T10:21:53Z

Layout.

← Older revision		Revision as of 10:21, 5 July 2017
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	One of the primary published financial statements of a reporting entity.		One of the primary published financial statements of a reporting entity.

	The Cashflow statement shows the cash movements within the entity, broken down into several categories prescribed (1) by accounting rules for external reporting and (2) by management's requirements for internal reporting.		The Cashflow statement shows the cash movements within the entity, broken down into several categories prescribed by:

			(1) accounting rules for external reporting and

			(2) management's requirements for internal reporting.


	It may reconcile - for example - the accounting profit in the income statement with the total net changes in cash and cash equivalents in the balance sheet.		It may reconcile - for example - the accounting profit in the income statement with the total net changes in cash and cash equivalents in the balance sheet.

imported>Doug Williamson: Link with Bookkeeping page.

2017-07-03T20:25:33Z

Link with Bookkeeping page.

← Older revision		Revision as of 20:25, 3 July 2017
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	== See also ==		== See also ==
	* [[Balance sheet]]		* [[Balance sheet]]
			* [[Bookkeeping]]
	* [[Cash]]		* [[Cash]]
	* [[Cash and cash equivalents]]		* [[Cash and cash equivalents]]

imported>Doug Williamson: Add link.

2016-12-14T21:23:20Z

Add link.

← Older revision		Revision as of 21:23, 14 December 2016
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	* [[Income statement]]		* [[Income statement]]
	* [[Indirect method]]		* [[Indirect method]]
			* [[Primary statements]]
	* [[Profit and Loss account]]		* [[Profit and Loss account]]
	* [[CertICM]]		* [[CertICM]]

imported>Doug Williamson: Update.

2016-12-14T21:19:58Z

Update.

← Older revision		Revision as of 21:19, 14 December 2016
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	One of the primary published financial statements of a reporting entity.		One of the primary published financial statements of a reporting entity.

	The Cashflow statement shows the cash movements within the entity, broken down into several categories prescribed ~~by accounting rules - prescribed~~ by accounting rules for external reporting and by management's requirements for internal reporting.		The Cashflow statement shows the cash movements within the entity, broken down into several categories prescribed (1) by accounting rules for external reporting and (2) by management's requirements for internal reporting.

	It may reconcile - for example - the accounting profit in the income statement with the total net changes in cash and cash equivalents in the balance sheet.		It may reconcile - for example - the accounting profit in the income statement with the total net changes in cash and cash equivalents in the balance sheet.
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	An internal report giving similar information, but formatted according to internal management requirements.		An internal report giving similar information, but formatted according to internal management requirements.

imported>Doug Williamson: Layout.

2016-12-14T08:15:59Z

Layout.

← Older revision		Revision as of 08:15, 14 December 2016
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	''Financial reporting.''		''Financial reporting''

	1.		1.

imported>Doug Williamson: Add link.

2016-08-22T14:18:27Z

Add link.

← Older revision		Revision as of 14:18, 22 August 2016
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	* [[Income statement]]		* [[Income statement]]
	* [[Indirect method]]		* [[Indirect method]]
			* [[Profit and Loss account]]
	* [[CertICM]]		* [[CertICM]]
	* [[FRS 102]]		* [[FRS 102]]

	[[Category:Cash_management]]		[[Category:Cash_management]]

imported>Doug Williamson: Mend link.

2016-06-25T16:29:50Z

Mend link.

← Older revision		Revision as of 16:29, 25 June 2016
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	* [[Balance sheet]]		* [[Balance sheet]]
	* [[Cash]]		* [[Cash]]
	* [[Cash and cash ~~equivalent~~]]		* [[Cash and cash equivalents]]
	* [[Cash conversion cycle]]		* [[Cash conversion cycle]]
	* [[Cash flow statement]]		* [[Cash flow statement]]