Statement of cash flows

Edited book (chapter)

Byrne, Suzanne. 2010. "Statement of cash flows." Accounting: business reporting for decision making, 3rd ed.. Brisbane, Australia. John Wiley & Sons. pp. 244-301
Chapter Title

Statement of cash flows

Book Chapter CategoryEdited book (chapter)
ERA Publisher ID2349
Book TitleAccounting: business reporting for decision making, 3rd ed.
Authors
AuthorByrne, Suzanne
Page Range244-301
Chapter Number7
Number of Pages58
Year2010
PublisherJohn Wiley & Sons
Place of PublicationBrisbane, Australia
ISBN9781742165561
Abstract

Previous chapters presented the income statement and the balance sheet; this chapter introduces the cash flow statement. All three statements comprise a set of general purpose financial reports (GPFR). The cash flow statement is useful for users of financial reports, as it provides information to help assess an entity's ability to generate cash flows, meet its obligations and appreciate why assets and liabilities have changed.. This chapter outlines the purpose of the cash flow statement, its relationship to the income statement and the balance sheet, and its general format. Also discussed is the preparation and interpretation of the cash flow statement.

Keywordscash flow; accrual accounting
ANZSRC Field of Research 2020350103. Financial accounting
350101. Accounting theory and standards
390103. Economics, business and management curriculum and pedagogy
Public Notes

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Byline AffiliationsSchool of Accounting, Economics and Finance
Institution of OriginUniversity of Southern Queensland
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