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 ?
But they said there is more work involved in preparing cash flow statements on an ongoing basis and that implementation required some work to figure out how to accumulate the appropriate information for each line on the direct-method cash flow statement.
Operating accruals based on the cash flow statement and any of the non-articulation items impact the returns.
The indirect method of the cash flow statement is almost universally used because FAS 95 requires a supplementary report similar to the indirect method if a company chooses to use the direct method.
The restatement is limited to our cash flow statement and does not affect any other reported amounts or disclosures in our consolidated financial statements for the year ended December 31, 2007.
In sharp contrast to the pre-bubble era, today most mid- and large-cap companies include a complete cash flow statement and full balance sheet in their quarterly earnings announcement as a supplement to the income statement.
This blank includes a Balance Sheet, a Summary of Operations (excluding Unrealized Capital Gains and Losses), a Cash Flow statement and an Analysis by Lines of Business, including Life (Ordinary and Group) and Annuities.
Cash flow statements provide an analysis of cash receipts and cash disbursements over a given time.
According to Hyperion's analysis, 41% of the Fortune 100 posted a schedule of earnings report, which is down from 52% the previous quarter, and 44% issued a cash flow statement concurrently with quarterly earnings statements, which is no change from the previous quarter.
123(R), the company will report only the excess tax benefits in the cash flow statement.
According to PR Newswire, just 39 percent of Fortune 500 companies issued a cash flow statement in their earnings press release during the first quarter of 2004, albeit a modest improvement from 35 percent a year ago.
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