Cash flow statement: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Expand to be main page for Cash flow statements - source - Cashflow statement page.) |
imported>Doug Williamson (Add alternative name.) |
||
| Line 21: | Line 21: | ||
Also written ''cash | Also written ''cashflow statement''. | ||
Also known as ''statement of cash flows''. | |||
Revision as of 12:55, 10 August 2021
1. Financial reporting - external.
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.
Also written cashflow statement.
Also known as statement of cash flows.
