Cashflow statement and Preference shares: Difference between pages

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''Financial reporting''.
A form of capital with preferred rights over ordinary shares or common stock.  These rights may be a preferred right to a dividend or to repayment in the event of winding up of the business.


1.
This form of capital can have some characteristics of debt and of equity.  As such they could be a form of hybrid instrument.
 
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.


Preference shares are frequently used by venture capital investors as a medium for their investment.


== See also ==
== See also ==
* [[Balance sheet]]
* [[Common stock]]
* [[Bookkeeping]]
* [[Ordinary shares]]
* [[Cash]]
* [[Venture capital]]
* [[Cash and cash equivalents]]
* [[Cash conversion cycle]]
* [[Cash flow statement]]
* [[Cash management]]
* [[Direct method]]
* [[FRS 102]]
* [[Income statement]]
* [[Indirect method]]
* [[Primary statements]]
* [[Profit and Loss account]]


[[Category:Cash_management]]

Revision as of 14:20, 23 October 2012

A form of capital with preferred rights over ordinary shares or common stock. These rights may be a preferred right to a dividend or to repayment in the event of winding up of the business.

This form of capital can have some characteristics of debt and of equity. As such they could be a form of hybrid instrument.

Preference shares are frequently used by venture capital investors as a medium for their investment.

See also


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