Statement of cash flows

Byrne, Suzanne (2010) Statement of cash flows. In: Accounting: business reporting for decision making, 3rd ed. John Wiley & Sons Australia, Ltd., Brisbane, Australia, pp. 244-301. ISBN 9781742165561

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.


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Item Type: Book Chapter (Commonwealth Reporting Category B)
Refereed: No
Item Status: Live Archive
Additional Information: Permanent restricted access to published version due to publisher copyright policy. Textbook
Faculty / Department / School: Historic - Faculty of Business - School of Accounting, Economics and Finance
Date Deposited: 18 Nov 2014 23:06
Last Modified: 09 Dec 2014 06:06
Uncontrolled Keywords: cash flow; accrual accounting
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards
13 Education > 1302 Curriculum and Pedagogy > 130203 Economics, Business and Management Curriculum and Pedagogy
Socio-Economic Objective: E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
URI: http://eprints.usq.edu.au/id/eprint/18426

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