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 ?
Keywords: Statements of cash flow, International Financial Reporting Standards (IFRS), Generally Accepted Accounting Principles (GAAP), security prices
In April 2015, it issued an exposure draft for not-for-profit organizations titled "Presentation of Financial Statements of Not-for-Profit Entities." The Board requested comments on a requirement for not-for-profit entities to prepare their statements of cash flow using the DM.
However, the proposed version of Instruction 489 still lacks important features common in developed-market ABS investor reporting, such as transaction monthly statements of cash flow waterfall allocations.
Exhibit 6 contains summary common-size statements of cash flow for Automatic Data Processing, Inc.
The contracted work will include an audit of SPUs Water Fund, Solid Waste Fund and Drainage & Wastewater Fund statements of net position, statement of revenues, expenses and changes in net position, and statements of cash flows. This contract will also include an IT audit of systems and a review of the agreed upon procedures for wholesale contracts.
Another company stated in its SEC filling: Management determined that the Company's consolidated statements of cash flows for each of the three years in the period ended December 31, 2004 should be restated to reclassify $16,740,000; $6,666,000; and $65,197,000, respectively, from net cash used in investing activities to net cash provided by operating activities as they relate to distributions of income received from investments in partially-owned entities accounted for on the equity method.
Xambrosius is said to provide affordable, time-saving, integrated BI tools for accountants, consultants, bankers, and small business managers to allow them to predict and stress test, future business assumptions with forecasted: balance sheets; income statements; statements of Cash flows; and the assumptions used to develop the forecasts which are all measured against 16,000 private company comparables.
Statements of cash flows were examined as section-C questions in the November 2010, May 2011 and August 2011 F1 papers, so they are clearly here to stay.
We have audited the statements of financial position of the Congressional Award Foundation as of September 30, 2009, and 2008, and the related statements of activities and statements of cash flows for the years then ended.
This paper tested the use of ratios derived primarily from statements of cash flows in analyzing the performance of manufacturing companies.
The amendments correct an error in the consolidated statements of cash flows related to the company's domestic credit card business, which was divested in 2003.
The earliest data we analyzed came from 1987, the first year all firms prepared statements of cash flows.