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 ?
These changes will also result in adjustments to corresponding statements of cash flow, but they have no impact on reported net earnings, net cash flows or stockholders' equity.
today announced that it has filed an amended Form 10-K for the year ended December 31, 2006, affecting the Consolidated Statements of Cash Flows for the year ended December 31, 2006.
Nasdaq: FORR) today reported a correction to the consolidated statements of cash flows included in its November 19, 2007 press release announcing financial results for the third quarter ended September 30, 2007.
The Restatements will have no impact on the net increase or decrease in total cash and cash equivalents set forth in the Consolidated Statements of Cash Flows for any of the previously reported periods, and also will have no effect on the Company's consolidated statements of income, consolidated balance sheets or consolidated statements of changes in shareholders' equity for any of the affected periods.
The SEC released guidance to help registered companies improve the presentation of consolidated statements of cash flows in financial statements they file with the commission (www.
The amended quarterly filings correct certain line items in the Condensed Consolidated Statements of Cash Flows.
Pending the finalization of the restatements of the consolidated statements of cash flows for the Relevant Years, the previously issued consolidated financial statements for these periods should not be relied upon.
The guide contains 75 questions and answers and 11 example statements of cash flows.
Quarterly US GAAP statements of operations, statements of cash flows and balance sheets, and a reconciliation of net income and equity from US GAAP to IFRS are available on ASML.
Furthermore, Pascack has to-date provided thorough and timely disclosure, including quarterly disclosure of income statements, balance sheets, statements of cash flows and utilization statistics to bondholders through the NRMSIRs.
today announced that it will restate its Consolidated Statements of Cash Flows for the nine months ended September 30, 2004.
104, the board concluded that for banks, savings institutions and credit unions, the cost of providing information about certain gross cash receipts and payments generally exceeded the benefits to users of their statements of cash flows.