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Analysis of the Statements of Cash Flows

In: Financial Statements

Author

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  • Felix I. Lessambo

    (Fordham University)

Abstract

FAS 95—Statement of Cash Flows—supersedes APB Opinion No. 19, Reporting Changes in Financial Position, and requires a statement of cash flows as part of a full set of financial statements for all business enterprises in place of a statement of changes in financial position. FAS 95 requires that a statement of cash flows classify cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category.

Suggested Citation

  • Felix I. Lessambo, 2022. "Analysis of the Statements of Cash Flows," Springer Books, in: Financial Statements, edition 2, chapter 0, pages 215-228, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-15663-2_16
    DOI: 10.1007/978-3-031-15663-2_16
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