A cash flow statement is a financial report that describes the sources of a company’s cash and how that cash was spent over a specified time period. It does not include non-cash items such as ...

The statement of cash flows, also known as the cash flow statement, summarizes a company's sources and uses of cash. The net cash flow is the difference between a company's cash inflows and outflows.

A statement of cash flow is a summary of the inward and outward movement of cash in your business. The presentation of a cash flow statement is a requirement of the International Accounting Standard 7 ...