Statement of cash flows
Textbook (chapter)
Chapter Title | Statement of cash flows |
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Book Chapter Category | Textbook (chapter) |
ERA Publisher ID | 2349 |
Book Title | Accounting: business reporting for decision making |
Authors | |
Author | Byrne, Suzanne |
Year | 2005 |
Publisher | John Wiley & Sons |
Place of Publication | Milton, Queensland |
ISBN | 0470804734 |
Abstract | This chapter introduces the statement of cash flows. Previous chapters presented the statement of financial performance and the statement of financial position. All three statements comprise a set of ‘general purpose financial reports’. The statement of cash flows is very useful for users of financial reports as it identifies the cash inflows and cash outflows of an entity over a reporting period. The chapter outlines the purpose of the statement of cash flows, its relationship to the statements of financial performance and financial position and its general format. Also discussed is the preparation and interpretation of the statement of cash flows. |
Keywords | statement of cash flows |
ANZSRC Field of Research 2020 | 350103. Financial accounting |
Byline Affiliations | School of Accounting, Economics and Finance |
https://research.usq.edu.au/item/9z4v4/statement-of-cash-flows
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