Statement of cash flows

Birt, Jacqueline and Chalmers, Keryn and Byrne, Suzanne and Brooks, Albie and Oliver, Judy (2012) Statement of cash flows. In: Accounting: Business reporting for decision making, 4th ed. John Wiley & Sons Australia, Ltd., Brisbane, Australia, pp. 253-311. ISBN 9780730302414

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.


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Item Type: Book Chapter (Commonwealth Reporting Category B)
Refereed: No
Item Status: Live Archive
Additional Information: Textbook. Chapter 7
Faculty / Department / School: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance
Date Deposited: 24 May 2013 02:28
Last Modified: 23 Aug 2017 04:01
Uncontrolled Keywords: profit; loss; liquidity; account statements
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
14 Economics > 1402 Applied Economics > 140209 Industry Economics and Industrial Organisation
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards
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/22455

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