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 ?
Operating accruals based on the cash flow statements and total non-articulation items impact the returns.
Table 3 presents the pro forma income statements, balance sheets, and cash flow statements.
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.
Cash flow statements provide an analysis of cash receipts and cash disbursements over a given time.
Computer spreadsheet programs are ideal for the preparation of cash flow statements because a change in projected revenue or expense amounts or dates can be easily made, and the cash flow surpluses or deficiencies for each month will be automatically changed accordingly.
While the IASB project focuses on the statement of changes in equity and the income and cash flow statements, the FASB project examines all basic financial statements.
Cash flow statements are used to project how much money will be received and when, so that you can determine upcoming cash needs.
com/research/b05744/what_doctors_need) has announced the addition of the "What Doctors Need to Know About Reading Financial Statements - Understanding the Most Important Parts of Income Statements, Balance Sheets and Cash Flow Statements That Impact Doctors" audioconference to their offering.
Last, it is interesting that International Accounting Standard (IAS) 7, Cash Flow Statements, requires that cash payments or refunds of income taxes that are specifically identified with financing and investing activities not be included in "operating activities.
Foreign registrants' cash flow statements presented in accordance with IAS no.