Cash flow statement - Revision history

imported>Doug Williamson: Add links.

2022-07-18T22:50:49Z

Add links.

← Older revision		Revision as of 22:50, 18 July 2022
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	* [[Cash]]		* [[Cash]]
	* [[Cash and cash equivalents]]		* [[Cash and cash equivalents]]
			*[[Cash balance]]
			*[[Cash flow]]
	* [[Cash management]]		* [[Cash management]]
	* [[Direct method]]		* [[Direct method]]

imported>Doug Williamson: Add link.

2022-07-18T16:11:00Z

Add link.

← Older revision		Revision as of 16:11, 18 July 2022
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	== See also ==		== See also ==
	* [[Accounting]]		* [[Accounting]]
			* [[Balance]]
	* [[Balance sheet]]		* [[Balance sheet]]
	* [[Bookkeeping]]		* [[Bookkeeping]]

imported>Doug Williamson: Expand definitions - source - linked pages.

2021-08-10T15:01:28Z

Expand definitions - source - linked pages.

← Older revision		Revision as of 15:01, 10 August 2021
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	1. ''Financial reporting - external''.		1. ''Financial reporting - external''.

	~~One~~ of the primary published financial statements of a reporting ~~entity~~.		The cash flow statement is one of the five primary published financial statements of larger reporting entities.

	~~The Cash flow statement~~ shows the cash ~~movements within~~ the ~~entity, broken down into several categories prescribed by:~~		It shows the increase or decrease in cash (and cash equivalents) for the reporting period.

	~~(1) accounting rules for external reporting~~ and		This is the same as the change - increase or decrease - in the cash and cash equivalents balances reported in the balance sheet.

	~~(2) management's requirements for internal reporting.~~

			The total cash inflow - or outflow - for the period is generally shown separately for:

	~~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.~~		* Operating activities
			* Investing activities
			* Financing activities


	~~Relevant accounting standards include Section 7 of FRS 102~~.		The cash flow statement can be presented using the direct method or the indirect method.

			The direct method sets out the gross cash flows explicitly.

	2.		The indirect method incorporates the profit or loss for the period - from the income statement - and relevant reconciling items to explain the differences between the cash flows and the income statement.


			Relevant accounting standards include Section 7 of FRS 102 and International Accounting Standard (IAS) 7.


			2. ''Accounting - internal.''

	An internal report giving similar information, but formatted according to internal management requirements.		An internal report giving similar information, but formatted according to internal management requirements.

			It is good practice to ensure that any internal reports can be reconciled easily to the externally published information.


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	== See also ==		== See also ==
			* [[Accounting]]
	* [[Balance sheet]]		* [[Balance sheet]]
	* [[Bookkeeping]]		* [[Bookkeeping]]
	* [[Cash]]		* [[Cash]]
	* [[Cash and cash equivalents]]		* [[Cash and cash equivalents]]
	* [[Cash conversion cycle]]
	* [[Cash management]]		* [[Cash management]]
	* [[Direct method]]		* [[Direct method]]
			* [[Financial reporting]]
	* [[FRS 102]]		* [[FRS 102]]
			* [[IAS 7]]
	* [[Income statement]]		* [[Income statement]]
	* [[Indirect method]]		* [[Indirect method]]
	* [[Primary statements]]		* [[Primary statements]]
	* [[Profit and Loss account]]		* [[Profit and Loss account]]
	* [[Statement of ~~cash flows~~]]		* [[Reporting entity]]
			* [[Statement of changes in equity]]
			* [[Statement of comprehensive income]]

	[[Category:Cash_management]]		[[Category:Cash_management]]

imported>Doug Williamson: Layout.

2021-08-10T13:12:31Z

Layout.

← Older revision		Revision as of 13:12, 10 August 2021
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	One of the primary published financial statements of a reporting entity.		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:		The Cash flow statement shows the cash movements within the entity, broken down into several categories prescribed by:

	(1) accounting rules for external reporting and		(1) accounting rules for external reporting and

imported>Doug Williamson: Layout.

2021-08-10T13:01:08Z

Layout.

← Older revision		Revision as of 13:01, 10 August 2021
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	Also written ''cashflow statement''.		Also written ''cashflow statement''.

	Also known as ''statement of cash flows''.		Also known as a ''statement of cash flows''.

imported>Doug Williamson: Add alternative name.

2021-08-10T12:55:58Z

Add alternative name.

← Older revision		Revision as of 12:55, 10 August 2021
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	Also written ''cash ~~flow statement~~''.		Also written ''cashflow statement''.

			Also known as ''statement of cash flows''.

imported>Doug Williamson: Expand to be main page for Cash flow statements - source - Cashflow statement page.

2021-08-10T12:52:36Z

Expand to be main page for Cash flow statements - source - Cashflow statement page.

← Older revision		Revision as of 12:52, 10 August 2021
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	~~Same as~~ Cashflow statement.		1. ''Financial reporting - external''.

			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.


			Also written ''cash flow statement''.


	== See also ==		== See also ==
			* [[Balance sheet]]
	* [[Bookkeeping]]		* [[Bookkeeping]]
	* [[~~Cashflow statement~~]]		* [[Cash]]
	* [[~~Financial statements~~]]		* [[Cash and cash equivalents]]
	* [[~~Financing activities~~]]		* [[Cash conversion cycle]]
			* [[Cash management]]
			* [[Direct method]]
	* [[FRS 102]]		* [[FRS 102]]
	* [[Income statement]]		* [[Income statement]]
	* [[~~Investing activities~~]]		* [[Indirect method]]
	* [[~~Operating activities~~]]		* [[Primary statements]]
			* [[Profit and Loss account]]
	* [[Statement of cash flows]]		* [[Statement of cash flows]]
	* [[Working capital]]

	[[Category:Cash_management]]		[[Category:Cash_management]]

imported>Doug Williamson: Categorise.

2018-02-28T10:14:40Z

Categorise.

← Older revision		Revision as of 10:14, 28 February 2018
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	* [[Statement of cash flows]]		* [[Statement of cash flows]]
	* [[Working capital]]		* [[Working capital]]

			[[Category:Cash_management]]

imported>Doug Williamson: Link with Bookkeeping page.

2017-07-03T20:25:11Z

Link with Bookkeeping page.

← Older revision		Revision as of 20:25, 3 July 2017
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	== See also ==		== See also ==
			* [[Bookkeeping]]
	* [[Cashflow statement]]		* [[Cashflow statement]]
	* [[Financial statements]]		* [[Financial statements]]

imported>Doug Williamson: Update for FRS 102

2015-11-06T10:24:47Z

Update for FRS 102

← Older revision		Revision as of 10:24, 6 November 2015
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	Same as Cashflow statement.		Same as Cashflow statement.


	== See also ==		== See also ==
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	* [[Financing activities]]		* [[Financing activities]]
	* [[FRS 102]]		* [[FRS 102]]
	* [[FRS 1]]
	* [[Income statement]]		* [[Income statement]]
	* [[Investing activities]]		* [[Investing activities]]