2014•Unpublished venueRequires access

Statement of cash flows

Suzanne Maloney

Abstract

Previous chapters presented the income statement, statement of comprehensive income, statement of changes in equity and balance sheet; this chapter introduces the statement of cash flows. The statement of cash flows is useful for users of financial statements, as it provides in-formation to help assess an entity's ability to generate cash flows, meet its obligations and appreciate why assets and liabilities have changed. This chapter outlines the purpose of the statement of cash flows, its relationship to the income statement and the balance sheet, and its general format. Also discussed is the preparation and interpretation of the statement of cash flows.

About this research paper

What this paper is about

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Key concepts: Cash flow statement, Statement of changes in financial position, Income statement, Financial statement analysis, Balance sheet, Statement (logic), Cash flow, Equity (law)