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.
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Operating accruals based on the cash flow statements and total non-articulation items impact the returns.
The question requires you to prepare the consolidated cash flow statement of the AH Group for the financial year ended June 30, 2007 in the form required by IAS7, "Cash flow statements", using the indirect method.
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Foreign registrants' cash flow statements presented in accordance with IAS no.
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Newmont Mining Corporation today announced that the Company will restate its cash flow statements for 2002, 2003 and the first quarter of 2004 as a result of the discovery by management of an error in the reporting of the "Effect of exchange rate changes on cash" line item in the cash flow statements.
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