Statement of cash flows

Byrne, Suzanne (2005) Statement of cash flows. In: Accounting: business reporting for decision making. John Wiley & Sons Australia, Ltd., Milton, Queensland. ISBN 0470804734


This chapter introduces the statement of cash flows. Previous chapters presented the statement of financial performance and the statement of financial position. All three statements comprise a set of ‘general purpose financial reports’. The statement of cash flows is very useful for users of financial reports as it identifies the cash inflows and cash outflows of an entity over a reporting period.

The chapter outlines the purpose of the statement of cash flows, its relationship to the statements of financial performance and financial position 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
Faculty / Department / School: Historic - Faculty of Business - Department of Accounting
Date Deposited: 14 Nov 2016 03:02
Last Modified: 10 Aug 2018 02:42
Uncontrolled Keywords: statement of cash flows
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting

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