statement of cash flows

statement of cash flows definition - business

statement of cash flows

A financial statement listing how a firm has obtained its funds and how it has spent them within a certain period. This statement, developed from the income statement and from changes in balance sheet entries between two dates, provides insights into the manner in which the firm's management raises and invests money. Also called application of funds statement, flow of funds statement, funds statement, sources and uses of funds statement.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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