Statement of Cash Flow
The Statement of Cash Flow has the following information:
- Sources of cash
- The ways cash changed during a designated period
- The cash received from revenues and other transactions
- The cash paid for expenses and other acquisitions during the period
The information about cash activity of the enterprise is considered to be an important signal to investors and creditors about the prospects of future cash flow. A set of information concerning the change in a company’s financial position between two points in time is a cash flow statement.