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How to Read and Interpret Financial Statements by Michael P. Griffen

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6

The Statement of Cash Flows

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Learning Objectives

By the end of this chapter, you should be able to:

• Describe the kinds of information disclosed by the statement of cash flows.

• List the three key areas of cash flows disclosed in a statement of cash flows.

• Identify and describe the two accepted statement of cash flows formats.

• Explain the free cash flow concept

INTRODUCTION

A balance sheet (or statement of financial position, as it is often called) is a snapshot of the amounts of assets, liabilities, and owners’ equity at a specific moment in time. Balance sheets are prepared at least annually, often quarterly, and even perhaps ...

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