Difference between revisions of "Cash Flow Statement"

Revision as of 17:15, 17 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 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 formal name under IFRS reporting is Statement of Cash Flows

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 == Definition ==
-'''Cash Flow Statement'''. It is a document that reflects the amount of cash that comes in (for instance, equity, 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. It analyzes how much cash is needed and when that money is required by the organization within a period of time.
+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 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 formal name under [[IFRS]] reporting is [[Statement of Cash Flows]]
 [[Category:Financial Statements]]