Cashflow statement: Difference between revisions

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''Financial reporting''
''Financial reporting - accounting - primary statements''.


1.
Cashflow statement is an alternative name for the Statement of cash flows, or Cash flow statement.
 
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.




== See also ==
== See also ==
* [[Balance sheet]]
* [[Balance sheet]]
* [[Bookkeeping]]
* [[Cash]]
* [[Cash]]
* [[Cash and cash equivalents]]
* [[Cash and cash equivalents]]
* [[Cash conversion cycle]]
* [[Cash flow statement]]
* [[Cash flow statement]]
* [[Cash management]]
* [[Cash management]]
* [[Direct method]]
* [[FRS 102]]
* [[FRS 102]]
* [[IAS 7]]
* [[Income statement]]
* [[Income statement]]
* [[Indirect method]]
* [[Primary statements]]
* [[Primary statements]]
* [[Profit and Loss account]]
* [[Profit and Loss account]]
* [[Statement of cash flows]]


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

Latest revision as of 15:25, 10 August 2021

Financial reporting - accounting - primary statements.

Cashflow statement is an alternative name for the Statement of cash flows, or Cash flow statement.


See also