Cashflow: Difference between revisions

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(CF).  
(CF).  
The movement of cash in or out of a business, a project or a financial instrument in a particular period under review.
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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* [[Free cash flow]]
* [[Free cash flow]]
* [[Incremental cash flows]]
* [[Incremental cash flows]]

Revision as of 05:28, 3 August 2013

(CF).

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

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

(1) 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

(2) Items in profit or loss which are not cashflows, such as depreciation, amortisation, or making accruals.

See also