Cashflow statement: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Spacing) |
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''Financial reporting.'' | ''Financial reporting.'' | ||
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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. | ||
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* [[Income statement]] | * [[Income statement]] | ||
* [[Indirect method]] | * [[Indirect method]] | ||
Revision as of 05:29, 3 August 2013
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.
2. An internal report giving similar information, but formatted according to internal management requirements.
