Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 77

The primary purpose of the statement of cash flows is to provide information about the entity's operations, investing transactions, and financing activities during the period. (ASC 230‐10‐45‐1) The statement includes inflows and outflows of cash and cash equivalents. The statement must also present a reconciliation of net income and net cash from operating activities. (ASC 230‐10‐45‐2) Operating activities are particularly useful to investors because they show the entity's ability to act as a going concern.

Cash flow per share may not be displayed in the financial statements of a reporting entity. (ASC 230‐10‐45‐3)