Cash Flow Statement
From Open Risk Manual
Revision as of 17:15, 17 May 2021 by Wiki admin (talk | contribs)
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
