Capital and Cashflow statement: Difference between pages
From ACT Wiki
(Difference between pages)
imported>Doug Williamson (Expand for Capital goods and Servitisation.) |
imported>Doug Williamson (Layout.) |
||
Line 1: | Line 1: | ||
''Financial reporting'' | |||
1. | 1. | ||
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 accounting rules - prescribed by accounting rules for external reporting and by 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. | 2. | ||
An internal report giving similar information, but formatted according to internal management requirements. | |||
== See also == | == See also == | ||
* [[ | * [[Balance sheet]] | ||
* [[ | * [[Cash]] | ||
* [[ | * [[Cash and cash equivalents]] | ||
* [[ | * [[Cash conversion cycle]] | ||
* [[ | * [[Cash flow statement]] | ||
* [[ | * [[Cash management]] | ||
* [[ | * [[Direct method]] | ||
* [[ | * [[Income statement]] | ||
* [[ | * [[Indirect method]] | ||
* [[ | * [[Profit and Loss account]] | ||
* [[ | * [[CertICM]] | ||
* [[ | * [[FRS 102]] | ||
[[Category: | [[Category:Cash_management]] | ||
Revision as of 08:15, 14 December 2016
Financial reporting
1.
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 accounting rules - prescribed by accounting rules for external reporting and by 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.