Base value and Cash flow: Difference between pages

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1. ''Tax - gains.''
(CF).  


In relation to tax on gains, usually on the disposal of assets, base value is the amount by reference to which any chargeable gain will be calculated.
The movement of cash in or out of a business, a project or a financial instrument in a particular period under review.


As a starting point, any excess of disposal proceeds over the base value might be potentially chargeable to tax.


The cash flow for a given period may differ from the profit or loss for the same period because of:


Sometimes known as ''basis value'', depending on the tax jurisdiction.
#Items in cash flow which are not part of profit or loss.  For example capital expenditure or the collection of trade debtors arising and recognised in prior periods; and
#Items in profit or loss which are not cash flows, such as depreciation, amortisation, or making accruals.




2.  ''Changes over time.''
Cash flow is sometimes written ''cashflow''.


Any amount or value used as part of a calculation of change over time.


For example, to calculate the level of an index.
== See also ==
* [[Accrual]]
* [[Amortisation]]
* [[Balance]]
* [[Balance sheet]]
* [[Cash]]
* [[Cash burn rate]]
* [[Cash concentration]]
* [[Cash conversion cycle]]
* [[Cash conversion efficiency]]
* [[Cash flow at risk]]
* [[Cash flow exposure]]
* [[Cash flow hedge accounting]]
* [[Cash flow insolvent]]
* [[Cash flow management]]
* [[Cash flow statement]]
* [[Cash forecasting]]
* [[Cash management]]
* [[Certificate in International Cash Management]]  (CertICM)
* [[Depreciation]]
* [[Discounted cash flow]]  (DCF)
* [[Financial reporting]]
* [[Free cash flow]]
* [[Geared cash flow]]
* [[IAS 7]]
* [[Incremental cash flows]]
* [[Liquidity]]
* [[Liquidity risk]]
* [[Order to cash cycle]]
* [[Profit]]
* [[Reconciliation]]
* [[Risk]]
* [[Shareholders cash flow]]
* [[Statement of cash flows]]
* [[Ungeared cash flow]]




== See also ==
==Other resource==
* [[Assets]]
[http://www.treasurers.org/node/9020 Students: Cash in, The Treasurer]
* [[Base]]
* [[Capital gain]]
* [[Capital Gains Tax]]
* [[Corporation Tax]]
* [[Index]]
* [[Jurisdiction]]
* [[Rebasing]]
* [[Tax base]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Manage_risks]]
[[Category:The_business_context]]
[[Category:Cash_management]]
[[Category:Liquidity_management]]

Revision as of 13:59, 18 July 2022

(CF).

The movement of cash in or out of a business, a project or a financial instrument in a particular period under review.


The cash flow for a given period may differ from the profit or loss for the same period because of:

  1. Items in cash flow which are not part of profit or loss. For example capital expenditure or the collection of trade debtors arising and recognised in prior periods; and
  2. Items in profit or loss which are not cash flows, such as depreciation, amortisation, or making accruals.


Cash flow is sometimes written cashflow.


See also


Other resource

Students: Cash in, The Treasurer

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