Cashflow statement: Difference between revisions
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== See also == | == See also == | ||
* [[Balance sheet]] | * [[Balance sheet]] | ||
* [[Bookkeeping]] | |||
* [[Cash]] | * [[Cash]] | ||
* [[Cash and cash equivalents]] | * [[Cash and cash equivalents]] | ||
Revision as of 20:25, 3 July 2017
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 (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.
2.
An internal report giving similar information, but formatted according to internal management requirements.
