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Everything about Cash flow statement
Financial statement
In financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned with the flow of cash in and out of the business. As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills. International Accounting Standard 7 is the International Accounting Standard that deals with cash flow statements. Wikipedia →
🧭 Start here: a 6-step reading path
- Read the overview: Cash flow statementA 5-minute orientation
- Skim a recent paper: ANALYSIS OF CASH FLOW STATEMENT TO ASSESS THE COMPANY'S FINANCIAL PERFORMANCE AT PT ASTRA INTERNATIONAL TBK.Influential work since 2022
- Pick up a classic book: The facts about--The most-reprinted book on the subject
- Read the landmark paper: Limited attention, statement of cash flow disclosure, and the valuation of accrualsCited 47 times
- Go sideways: Income statementA closely related topic
- Go sideways: Cash flowA closely related topic
📖 Definitions
No dictionary entry for this exact phrase.
🏆 Landmark papers (most cited)
Limited attention, statement of cash flow disclosure, and the valuation of accruals
Predicting business failure using cash flow statement based measures
The effect of cash flow statement format on lenders' decisions
Cash Flow Statement as an Evidence for Financial Distress
Solving the puzzle of the cash flow statement
A free cash flow version of the cash flow statement: a note
The “secret life” of the Statement of Cash Flow: A bibliometric analysis
PREDICTING FRAUDULENT FINANCIAL STATEMENT USING CASH FLOW SHENANIGANS
🆕 Influential since 2022
ANALYSIS OF CASH FLOW STATEMENT TO ASSESS THE COMPANY'S FINANCIAL PERFORMANCE AT PT ASTRA INTERNATIONAL TBK.
CASH FLOW STATEMENT ANALYSIS: IDENTIFYING RED FLAGS AND WARNING SIGNS FOR FINANCIAL DISTRESS
Effect of Cash Flow Statement on Profitability of Nepalese Commercial Banks
Relevance of statement of cash flow in the measurement of corporate financial performance
Cash flow statement
📚 Books worth reading
- 📕The facts about--United States. Small Business Administration · 1996
Techniques of financial analysisErich A. Helfert · 1963- 📕Cash flow statementsAccounting Standards Board. · 1991
- 📕Cash flow statementsInternational Accounting Standards Committee. · 1991
Financial Analysis and Decision MakingDavid E. Vance · 2002- 📕Balance sheet-cash flow algorithm for analysis of 1979 farm finance survey dataLyle P. Schertz · 1983
- 📕El estado de flujos de efectivoJorge Opazo Carrasco · 1997
- 📕Objectives of financial statementsVijay Govindarajan · 1978
Ranked by number of editions on Open Library, a rough measure of how lasting a book is.
🔗 Related topics
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- Balance sheet In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial…
- Net income In business and accounting, net income is an entity's income minus cost of goods sold, expenses, depreciation and amortization, interest, and taxes, and…
- Financial accounting Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This…
- International Financial Reporting Standards International Financial Reporting Standards (IFRS) are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board…