Cashflow statement: Difference between revisions
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''Financial reporting | ''Financial reporting''. | ||
1. | 1. | ||
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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 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. | 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. | ||
| Line 16: | Line 21: | ||
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. | ||
== See also == | == See also == | ||
* [[Balance sheet]] | * [[Balance sheet]] | ||
* [[Bookkeeping]] | |||
* [[Cash]] | * [[Cash]] | ||
* [[Cash and cash equivalents]] | * [[Cash and cash equivalents]] | ||
| Line 27: | Line 32: | ||
* [[Cash management]] | * [[Cash management]] | ||
* [[Direct method]] | * [[Direct method]] | ||
* [[FRS 102]] | |||
* [[Income statement]] | * [[Income statement]] | ||
* [[Indirect method]] | * [[Indirect method]] | ||
* [[ | * [[Primary statements]] | ||
* [[ | * [[Profit and Loss account]] | ||
[[Category:Cash_management]] | [[Category:Cash_management]] | ||
Revision as of 16:54, 31 December 2020
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:
(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.
