Statement of Cash Flows
/ˈsteɪtmənt ʌv kæʃ floʊz/
Definitions
- (n.) A financial statement reporting a company's cash inflows and outflows over a specific period, used for assessing liquidity and financial health.
The auditor reviewed the statement of cash flows to verify the company's cash management.
Forms
- statement of cash flows
- statements of cash flows
Related terms
See also
Commentary
Although primarily an accounting document, the statement of cash flows is important in legal contexts involving financial disclosures, compliance, and litigation related to corporate finance.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.