Cashflow statement: Difference between revisions

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* [[Income statement]]
* [[Income statement]]
* [[Indirect method]]
* [[Indirect method]]
* [[Profit and Loss account]]
* [[CertICM]]
* [[CertICM]]
* [[FRS 102]]
* [[FRS 102]]


[[Category:Cash_management]]
[[Category:Cash_management]]

Revision as of 14:18, 22 August 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