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 ?
Rich (Illinois State University) and Jones (Auburn University) introduce accounting information systems, accrual accounting, internal control and cash, sales and receivables, cost of goods, operating assets, current and contingent liabilities, long-term liabilities, stockholders' equity, cash flow statements, and financial statement analysis.
The lack of transparency in reporting for such arrangements distort cash flow statements which a lot of investors use as a starting point.
Summary: Financial statements cover income and cash flow statements and balance sheet
In this connection, errors were found regarding the title of accounts in our consolidated cash flow statements (deposit and refund by cash and cash equivalents as well as fixed-term deposits).
Cash flow statements began appearing in corporate reports almost 30 years ago, after FASB issued Statement of Financial Accounting Standards (SFAS) 95, Statement of Cash Flows, in 1987.
Students will break down and analyze the components of corporate earnings statements, balance-sheets and cash flow statements in order to write sophisticated pieces on the financial reports issued by publicly held companies, Spokesman said.
Students will break down and analyze the components of corporate earnings statements, balance sheets and cash flow statements in order to write sophisticated pieces on the financial reports issued by publicly held companies, Spokesman said.
Many of the cash flow ratios are ad hoc, and have been developed to mine cash flow statements for practical revelations.
Very few financial statement preparers, however, adhere to the guidance because the indirect method (IM) continues to be the most favored presentation method for preparers of cash flow statements (Accounting Standards Codification[R] 230-10-45-25).
Prepare all of the cash flow statements. Prepare all of the agency fund statements.
Operating accruals based on the cash flow statements and total non-articulation items impact the returns.
Iman Al Salti, Zaree Team Leader commented, "Before this workshop, I had little knowledge on developing cash flow statements for a business, now I understand that every transaction counts in a business.