A cash flow statement is a reconciliation of cash and cash equivalents presented in the balance sheet. For financial statements prepared on an accrual basis, the investors and analysts would like to know the different sources and uses of cash. The cash flow statement provides this information.
Key learning objectives:
What are the different sections in a cash flow statement?
What are the different sources and uses of cash recognised as part of the operating activities?
What items are recognised in the investing activities section of the cash flow statement?
What items are recognised in the financing activities section of the cash flow statement?
What is the usefulness of a cash flow statement?
05:28
01:04
02:51
03:56
08:56
03:13
04:57
04:16