The cash flow statement, known formally as the Statement of Cash Flows, reports a company's change in cash and cash equivalents from one balance sheet date to another. The cash flow statement classifies the amount of the change according to operating, investing, and financing activities. The cash flow statement has been required by the Financial Accounting Standards Board since 1988, when it issued its Statement No. 95. You can read about the statement of cash flows at www.FASB.org/st.
What is the difference between the Cash Flow and Funds Flow statements?
Free Financial Statements Cheat Sheet
- What is the free cash flow ratio?
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- Why is the Cash Flow Statement identified as one of the financial statements?
- What is the cash flow statement?
- Where can I find a sample of a cash flow statement?
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To learn more, see the Related Topics listed below:
Related TopicsCash Flow Statement Balance Sheet Accounting Principles Accounting Basics Financial Accounting Working Capital and Liquidity