Statement of cash flows

Maloney, Suzanne (2014) Statement of cash flows. In: Accounting: business reporting for decision making, 5th ed. John Wiley & Sons Australia, Ltd., Brisbane, Australia, pp. 268-331. ISBN 9781118624180

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.


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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: Current - Faculty of Business, Education, Law and Arts - School of Commerce
Date Deposited: 13 Apr 2015 02:53
Last Modified: 16 Aug 2017 04:02
Uncontrolled Keywords: cash flow statement; cash flows; accounting
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150310 Organisation and Management Theory
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
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/26995

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