Statement of cash flows
In this lesson, you'll learn how to read and understand the statement of cash flows — one of the three core financial statements you'll encounter in FA, FR, and SBR.
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In this lesson
- 0:00 Statement of cash flows overview
- 0:30 Pro forma structure and layout
- 1:54 Three key activity headings
About this lesson
You'll discover what IAS 7 requires, how the statement is structured into three main sections (operating, investing, and financing activities), and why the closing cash balance must match your statement of financial position. This is essential knowledge for exam success and understanding how organisations actually generate and use cash during a period.
Duration: 2m
Transcript
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