(Difference between pages)
imported>Doug Williamson |
imported>Administrator |
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| ''Accounting - cash management - financial reporting.''
| | In the context of UK group tax relief, the company which obtains the benefit of the relief from another group company (the surrendering company) under group relief provisions. |
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| (CF).
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| The movement of cash in or out of a business, a project or a financial instrument in a particular period under review.
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| The cashflow for a given period may differ from the profit or loss for the same period because of:
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| #Items in cashflow 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
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| #Items in profit or loss which are not cashflows, such as depreciation, amortisation, or making accruals.
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| Cashflow is sometimes written ''cash flow''.
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| == See also == | | == See also == |
| * [[Accounting]] | | * [[Group relief]] |
| * [[Accrual]]
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| * [[Amortisation]]
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| * [[Cash]]
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| * [[Cash conversion cycle]]
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| * [[Cash flow statement]]
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| * [[Cash management]]
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| * [[CertICM]]
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| * [[Depreciation]]
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| * [[Financial reporting]]
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| * [[Free cash flow]]
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| * [[Incremental cash flows]]
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| * [[Profit]]
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| ==Other resource==
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| [http://www.treasurers.org/node/9020 Students: Cash in, The Treasurer, May 2013]
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| [[Category:Cash_management]]
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| [[Category:Liquidity_management]]
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Revision as of 14:17, 23 October 2012
In the context of UK group tax relief, the company which obtains the benefit of the relief from another group company (the surrendering company) under group relief provisions.
See also
