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''.
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+Cashflow statement is an alternative name for the Statement of cash flows, or Cash flow statement.
-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 (1) by accounting rules for external reporting and (2) 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.
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 * [[Cash]]
 * [[Cash and cash equivalents]]
-* [[Cash conversion cycle]]
 * [[Cash flow statement]]
 * [[Cash management]]
-* [[Direct method]]
+* [[FRS 102]]
+* [[IAS 7]]
 * [[Income statement]]
-* [[Indirect method]]
+* [[Primary statements]]
 * [[Profit and Loss account]]
-* [[CertICM]]
+* [[Statement of cash flows]]
-* [[FRS 102]]
 [[Category:Cash_management]]