Cashflow: Difference between revisions
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* [[Incremental cash flows]] | * [[Incremental cash flows]] | ||
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Revision as of 11:45, 21 May 2017
(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:
- 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
- Items in profit or loss which are not cashflows, such as depreciation, amortisation, or making accruals.
Cashflow is sometimes written cash flow.
See also
- Accrual
- Amortisation
- Cash
- Cash conversion cycle
- CertICM
- Depreciation
- Free cash flow
- Incremental cash flows
- Profit
