Cash Flow Statement

  • Roger Oldcorn
Part of the Macmillan Business Masters book series (PMB)


The cash flow statement is the third very important document which is produced by companies to help to explain what has been going on in the business. This statement is not required by law but is demanded by the Financial Reporting Standard (FRS) 1, since 1992. The aim of this chapter is to help you to understand why the statement is important and what it consists of, and to explain the significance of most of the items in these statements.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Copyright information

© Roger Oldcorn 1996

Authors and Affiliations

  • Roger Oldcorn

There are no affiliations available

Personalised recommendations