Cash flow statement: Difference between revisions
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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 ''cash flow statement''. | |||
== See also == | == See also == | ||
* [[Balance sheet]] | |||
* [[Bookkeeping]] | * [[Bookkeeping]] | ||
* [[ | * [[Cash]] | ||
* [[ | * [[Cash and cash equivalents]] | ||
* [[ | * [[Cash conversion cycle]] | ||
* [[Cash management]] | |||
* [[Direct method]] | |||
* [[FRS 102]] | * [[FRS 102]] | ||
* [[Income statement]] | * [[Income statement]] | ||
* [[ | * [[Indirect method]] | ||
* [[ | * [[Primary statements]] | ||
* [[Profit and Loss account]] | |||
* [[Statement of cash flows]] | * [[Statement of cash flows]] | ||
[[Category:Cash_management]] | [[Category:Cash_management]] | ||
Revision as of 12:52, 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 cash flow statement.
