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The Statement of Cash Flows (also referred to as the cash flow statement) is one of the three key financial statements that reports the cash generated and spent during a specific period of time (i.e., a month, quarter, or year). The statement of cash flows acts as a bridge between the income statement and balance sheet by showing how money moved in and out of the business.
The Cash Flow Statement measures how well a company manages its Cash Positions, meaning how well the company generates cash to pay its debts obligations and fund its operating expenses.
The main components of the Cash Flow statements are Cash from Operating Activities, Cash from Investing Activities, and Cash from Financing Activities