cash flow statement

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Cash Flow Statement

A statement every publicly-traded company must file with the SEC each quarter indicating all cash inflows and cash outflows from all sources, whether they are business activities or the company's investments. This is considered one indication among many of a company's financial health. A business activity may be reported as income if a company has agreed to a contract, even if no money has actually changed hands; a cash flow statement seeks to avoid this by showing how much cash the company has on hand. It is also called an application of funds statement.
FRS 1 cash flow statementclick for a larger image
Fig. 19 FRS 1 cash flow statement.

cash flow statement

a statement which is included as part of a UK company's published annual report and accounts. The one used in the UK in 2002 is prepared in accordance with the provisions of FRS 1 (Financial Reporting Standard 1) . This shows where the finance came from and where it went out to during the period under review and helps to explain the movements in the cash and bank balances, as illustrated in Fig. 19. See also, FUNDS FLOW ANALYSIS, SOURCES AND USES OF FUNDS STATEMENTS.
References in periodicals archive ?
While my father and I regularly analyze the P&L statement, I cannot remember when we ever looked at the cash flow statement together, something that we are going to change.
Non-articulation in the accruals of the cash flow statement and other financial statements.
The method we introduce is called the Patton Cash Flow Statement (PCFS).
The 2007 Amended Annual Report amends the annual report on Form 20-F for the year ended December 31, 2007 that was originally filed with the SEC on June 25, 2008 primarily to restate our cash flow statement filed therewith, in order to eliminate the effects of a non-cash item relating to a transfer of spare parts between property, plant and equipment and inventories that was incorrectly reported on our cash flow statement.
From time to time there is no balance sheet or income statement to prepare, but a group cash flow statement may be required.
Their stocks would move predictably higher after the announcements, without regard to the company's cash flow statement and other important metrics, which typically weren't disclosed until a few weeks after the earnings announcement.
Develop a cash flow statement: A cash flow statement enables a business owner to analyze cash flow over time.
The method a company selects to compute the APIC pool also has an impact on how it represents realized tax benefits in its cash flow statement.
This blank includes a summary Balance Sheet, listing assets, liabilities, capital and surplus--the details of which comprise much of the statement--and a Cash Flow statement.
Certain corporations surveyed maintain a practice of disclosing basic elements of the cash flow statement verbally during their quarterly earnings conference calls, including: depreciation, amortization, capital expenditures and, in some cases, estimated cash flow from operations.
A line-by-line tour of each of the financial statements with special attention paid to key terms you should know and indicators that you should pay attention to on the income statement, balance sheet, and cash flow statement