Difference between revisions of "Cash Flow Statement"
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== Definition == | == Definition == | ||
| − | The '''Cash Flow Statement''' is a financial disclosure document that reflects the amount of | + | The '''Cash Flow Statement''' is a financial disclosure document that reflects the amount of [[Cash]] that comes in (for instance, equity dividends, loan proceeds, cash collection on receivables, sales, or other revenues) and goes out (capital expenses, production expenses, selling and administrative expenses, payment of dividends, or other expenses) of an organization. |
| + | The formal name under [[IFRS]] reporting is [[Statement of Cash Flows]] | ||
| + | |||
| + | == Usage == | ||
The cash flow statement reveals how much cash is needed and when that money is required by the organization within a period of time (on a backward looking basis). | The cash flow statement reveals how much cash is needed and when that money is required by the organization within a period of time (on a backward looking basis). | ||
| − | + | == Structure == | |
| − | |||
The statement of cash flows provides information about the changes in cash and cash equivalents of an entity for a [[Reporting Period]], showing separately changes from: | The statement of cash flows provides information about the changes in cash and cash equivalents of an entity for a [[Reporting Period]], showing separately changes from: | ||
* [[Operating Activities]] | * [[Operating Activities]] | ||
| − | * [[Investing Activities]] | + | * [[Investing Activities]] |
* [[Financing Activities]] | * [[Financing Activities]] | ||
| + | |||
| + | |||
[[Category:Financial Statements]] | [[Category:Financial Statements]] | ||
Revision as of 13:11, 18 May 2021
Definition
The Cash Flow Statement is a financial disclosure document that reflects the amount of Cash that comes in (for instance, equity dividends, loan proceeds, cash collection on receivables, sales, or other revenues) and goes out (capital expenses, production expenses, selling and administrative expenses, payment of dividends, or other expenses) of an organization.
The formal name under IFRS reporting is Statement of Cash Flows
Usage
The cash flow statement reveals how much cash is needed and when that money is required by the organization within a period of time (on a backward looking basis).
Structure
The statement of cash flows provides information about the changes in cash and cash equivalents of an entity for a Reporting Period, showing separately changes from:
