Statement of cash flows

Textbook (chapter)

Maloney, Suzanne. 2014. "Statement of cash flows." Birt, Jacqueline, Chalmers, Kerryn, Byrne, Suzanne, Maloney, Suzanne, Brooks, Albie and Oliver, Judy (ed.) Accounting: business reporting for decision making, 5th ed.. Brisbane, Australia. John Wiley & Sons. pp. 268-331
Chapter Title

Statement of cash flows

Book Chapter CategoryTextbook (chapter)
ERA Publisher ID2349
Book TitleAccounting: business reporting for decision making, 5th ed.
Authors
AuthorMaloney, Suzanne
EditorsBirt, Jacqueline, Chalmers, Kerryn, Byrne, Suzanne, Maloney, Suzanne, Brooks, Albie and Oliver, Judy
Page Range268-331
Chapter Number7
Number of Pages64
Year2014
PublisherJohn Wiley & Sons
Place of PublicationBrisbane, Australia
ISBN9781118624180
Abstract

Previous chapters presented the income statement, statement of comprehensive income, statement of changes in equity and balance sheet; this chapter introduces the statement of cash flows. The statement of cash flows is useful for users of financial statements, as it provides in-formation 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.

Keywordscash flow statement; cash flows; accounting
ANZSRC Field of Research 2020350103. Financial accounting
350709. Organisation and management theory
350107. Sustainability accounting and reporting
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Byline AffiliationsSchool of Commerce
Institution of OriginUniversity of Southern Queensland
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