Statement of cash flows

Textbook (chapter)

Byrne, Suzanne. 2005. "Statement of cash flows." Accounting: business reporting for decision making. Milton, Queensland. John Wiley & Sons.
Chapter Title

Statement of cash flows

Book Chapter CategoryTextbook (chapter)
ERA Publisher ID2349
Book TitleAccounting: business reporting for decision making
Authors
AuthorByrne, Suzanne
Year2005
PublisherJohn Wiley & Sons
Place of PublicationMilton, Queensland
ISBN0470804734
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.

Keywordsstatement of cash flows
ANZSRC Field of Research 2020350103. Financial accounting
Byline AffiliationsSchool of Accounting, Economics and Finance
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