Under generally accepted accounting principles, the cash flow statement can be prepared using one of two practices: the direct method or the indirect method.

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 ...

Direct vs. indirect methods of preparing a cash flow statement: The direct method focuses on going through individual transactions and compiling income and expenses.

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 ...

Cash flow statements are used to monitor the incoming and outgoing cash and cash equivalents of a company. See a cash flow statement example.

Cash flow is, understandably, one of a company’s most significant concerns. To stay on top of this vital financial metric, business owners rely on accurate, consistent cash flow statements. These ...

Explore the fundamentals of cash flow statements, including their structure, significance, and the insights they provide into a company's financial health in 2025.

While the balance sheet shows how much cash the company currently has on hand, the cash flow statement shows whether or not the company is losing cash or increasing its cash over time.

Cash flow analysis allows you to understand how money moves through your business, helping you get an idea of how much liquidity you have and where you might need to make changes. Your cash flow ...