Statement of cash flows

Textbook (chapter)


Birt, Jacqueline, Chalmers, Keryn, Byrne, Suzanne, Brooks, Albie and Oliver, Judy. 2012. "Statement of cash flows ." Accounting: Business reporting for decision making, 4th ed.. Brisbane, Australia. John Wiley & Sons. pp. 253-311
Chapter Title

Statement of cash flows

Book Chapter CategoryTextbook (chapter)
ERA Publisher ID2349
Book TitleAccounting: Business reporting for decision making, 4th ed.
AuthorsBirt, Jacqueline (Author), Chalmers, Keryn (Author), Byrne, Suzanne (Author), Brooks, Albie (Author) and Oliver, Judy (Author)
Page Range253-311
Number of Pages58
Year2012
PublisherJohn Wiley & Sons
Place of PublicationBrisbane, Australia
ISBN9780730302414
Abstract

The statement of cash flows is useful for users of financial statements, 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 statement of cash flows, its relationship to the income statement and the balance sheet, and its general format. Also discussed is the preparation and interpretation of the statement of cash flows.

Keywordsprofit; loss; liquidity; account statements
ANZSRC Field of Research 2020350103. Financial accounting
380109. Industry economics and industrial organisation
350101. Accounting theory and standards
Public Notes

Textbook. Chapter 7

Byline AffiliationsMonash University
School of Accounting, Economics and Finance
University of Melbourne
Swinburne University of Technology
Institution of OriginUniversity of Southern Queensland
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