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Understanding Cash Flow Statements

David Kuo Chuen Lee, Joseph Lim, Kok Fai Phoon and Yu Wang

Chapter 11 in Finance for Fintech Professionals, 2022, pp 313-334 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The cash flow statement is a financial document used to explain the change in a firm’s cash account on the statement of financial position by declaring the firm’s cash payments and receipts for a given accounting period. The statement categorizes cash receipts and cash payments during a given period into operating, investing, and financing activities.

Keywords: Fintech; Finance; Economics; Financial Statement; Financial Statement Analysis; Portfolio Management; Financial Planning; Financial Management; Investment Management (search for similar items in EconPapers)
JEL-codes: G2 O33 (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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