Cash flow statement
Term · Law · MLC-T-LAW-000880
A financial statement that reports the cash generated and used by a company during a specific period. It categorizes cash flows into operating, investing, and financing activities, providing insight into how a company manages its cash. This statement is a mandatory component of financial reporting under accounting standards such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS).
| Identifier | MLC-T-LAW-000880 |
|---|---|
| Field | Law |
Record as JSON
{
"id": "MLC-T-LAW-000880",
"term": "Cash flow statement",
"field": "Law",
"definition": "A financial statement that reports the cash generated and used by a company during a specific period. It categorizes cash flows into operating, investing, and financing activities, providing insight into how a company manages its cash. This statement is a mandatory component of financial reporting under accounting standards such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS).",
"url": "https://mlchart.com/terminology/law/cash-flow-statement/"
}
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