Cashflow: Difference between revisions
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(2) Items in profit or loss which are not cashflows, such as depreciation, amortisation, or making accruals. | (2) Items in profit or loss which are not cashflows, such as depreciation, amortisation, or making accruals. | ||
== See also == | == See also == | ||
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* [[Free cash flow]] | * [[Free cash flow]] | ||
* [[Incremental cash flows]] | * [[Incremental cash flows]] | ||
==Other links== | |||
[http://www.treasurers.org/node/9020 Cash in, The Treasurer, May 201] | |||
Revision as of 14:04, 2 October 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
