Cashflow statement: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Add link.)
imported>Doug Williamson
(Mend link.)
Line 22: Line 22:
* [[Balance sheet]]
* [[Balance sheet]]
* [[Cash]]
* [[Cash]]
* [[Cash and cash equivalent]]
* [[Cash and cash equivalents]]
* [[Cash conversion cycle]]
* [[Cash conversion cycle]]
* [[Cash flow statement]]
* [[Cash flow statement]]

Revision as of 16:29, 25 June 2016

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.


Relevant accounting standards include Section 7 of FRS 102.


2.

An internal report giving similar information, but formatted according to internal management requirements.


See also