Why is the Cash Flow Statement identified as one of the financial statements?

The Cash Flow Statement or Statement of Cash Flows is required as part of a full set of financial statements because of the Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 95, Statement of Cash Flows.

You can read Statement No. 95 at no cost at www.FASB.org/st.

Free Financial Statements Cheat Sheet

You are already subscribed. This offer is not available to existing subscribers.
Error: You have unsubscribed from this list.
Step 2: Please check your email.