Cashflow statement

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Financial reporting.


One of the primary published financial statements of a reporting entity.

The Cashflow statement shows the cash movements within the entity, broken down into several categories prescribed by:

(1) accounting rules for external reporting and

(2) management's requirements for internal reporting.

It may reconcile - for example - the accounting profit in the income statement with the total net changes in cash and cash equivalents in the balance sheet.

Relevant accounting standards include Section 7 of FRS 102.


An internal report giving similar information, but formatted according to internal management requirements.

See also