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How to Prepare? Cash Flow Statement / Cash Flow Analysis [As per Accounting Standard 03 - AS 03]

Hariharan Narayanan

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Abstract

Cash Flow Analysis or Cash Flow Statement is one which is prepared from the financial statements of an organization concentrating and giving significance to the inflow and outflow of cash. It is a financial statement where the aggregate of cash inflow and outflow are presented. Global standard IAS – 07 (International Accounting Standard – 07) manages the preparation of CFS and in India AS - 03 (Accounting Standard – 03) manages the same.

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Cash Flow Analysis or Cash Flow Statement is one which is prepared from the financial statements of an organization concentrating and giving significance to the inflow and outflow of cash. It is a financial statement where the aggregate of cash inflow and outflow are presented. Global standard IAS – 07 (International Accounting Standard – 07) manages the preparation of CFS and in India AS - 03 (Accounting Standard – 03) manages the same.

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Available abstract

Cash Flow Analysis or Cash Flow Statement is one which is prepared from the financial statements of an organization concentrating and giving significance to the inflow and outflow of cash. It is a financial statement where the aggregate of cash inflow and outflow are presented. Global standard IAS – 07 (International Accounting Standard – 07) manages the preparation of CFS and in India AS - 03 (Accounting Standard – 03) manages the same.

Key concepts: Cash flow statement, Cash flow, Accounting, Operating cash flow, Cash flow forecasting, Business, Financial statement analysis, Economics

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