Statement of cash flow
Statement of cash flow report cash receipts,
cashpayments and financing activities during a period.
Statement of cash flow classifies cash receipt and cashpayments as operating, investing and financing activities
1. operating activities
2. investing activities
3. financing activities
Classification of Typical Inflows and Outflows
Operating activitie
cash flows statement add any further information to that provided by the income statement or the balance sheet?
General characteristics of CFS : Complementing the balance sheet and income statement, the Cash Flow Statements allow investors to understand how a company's operations are running, where its money is coming from, and how it is being spent.
Due to the accrual accounting, the incom
from affiliate 159 48 1 1 2
gross profit 2 161 219 93 53
As you can see above, loss from affiliate in 2009 increased a lot compare to 2008. It means that there is insufficient information to evaluate operating performance just by income statements. Thus investigation of cash flow statements is needed. Further analysis regarding cash flow statement will be dealt in problem D.