Abstract
The funds statement may also be described as a statement of source and application of funds or a statement of changes in financial position. A funds statement presents information which may not be readily accessible from elsewhere in the financial statements, and also provides details on the various sources a company has used to obtain its finance and how such financial resources have been expended. Funds statements are intended to supplement and other information contained in financial statements, and provide a different perspective by focussing on flows of funds.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Copyright information
© 1984 S. J. Gray, L. G. Campbell and J. C. Shaw
About this chapter
Cite this chapter
Gray, S.J., Campbell, L.G., Shaw, J.C. (1984). Funds Statements. In: Gray, S.J., Campbell, L.G., Shaw, J.C. (eds) International Financial Reporting. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-07442-6_6
Download citation
DOI: https://doi.org/10.1007/978-1-349-07442-6_6
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-07444-0
Online ISBN: 978-1-349-07442-6
eBook Packages: Palgrave Business & Management CollectionBusiness and Management (R0)