Cashflow statement: Difference between revisions

Latest revision as of 15:25, 10 August 2021

Financial reporting - accounting - primary statements.

Cashflow statement is an alternative name for the Statement of cash flows, or Cash flow statement.

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-''Financial reporting.''
+''Financial reporting - accounting - primary statements''.
-.
-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.
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-An internal report giving similar information, but formatted according to internal management requirements.
+Cashflow statement is an alternative name for the Statement of cash flows, or Cash flow statement.
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 * [[Balance sheet]]
 * [[Cash]]
-* [[Cash conversion cycle]]
+* [[Cash and cash equivalents]]
 * [[Cash flow statement]]
 * [[Cash management]]
-* [[Direct method]]
+* [[FRS 102]]
+* [[IAS 7]]
 * [[Income statement]]
-* [[Indirect method]]
+* [[Primary statements]]
-* [[CertICM]]
+* [[Profit and Loss account]]
-* [[FRS 102]]
+* [[Statement of cash flows]]
 [[Category:Cash_management]]