Cashflow statement

From ACT Wiki
Revision as of 08:15, 14 December 2016 by imported>Doug Williamson (Layout.)
Jump to navigationJump to search

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.


See also