A cash flow statement consists of three sections: operating, investing and financing. Companies report investing and financing activities directly on a cash basis, but often use the indirect method to ...

A company reports revenues and expenses on its income statement. Since most companies use accrual accounting, the income statement reveals little about cash flowing into and out of the business. To ...

Compare India's Accounting Standard 3 (AS 3) and Ind AS 7 on cash flow statements. Learn about their objectives, classification methods, and key differences in reporting ...

Cash flow is essential to running a successful business. As a business owner, you need to have a good read on your company’s fiscal health; cash flow statements can help you with this. These reports ...