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Understanding Cash Flow Statements

In: Finance for Fintech Professionals

Author

Listed:
  • David Kuo Chuen LEE
  • Joseph LIM
  • Kok Fai PHOON
  • Yu WANG

Abstract

The cash flow statement is a financial document used to explain the change in a firm’s cash account on the statement of financial position by declaring the firm’s cash payments and receipts for a given accounting period. The statement categorizes cash receipts and cash payments during a given period into operating, investing, and financing activities.

Suggested Citation

  • David Kuo Chuen LEE & Joseph LIM & Kok Fai PHOON & Yu WANG, 2022. "Understanding Cash Flow Statements," World Scientific Book Chapters, in: David Kuo Chuen Lee & Joseph Lim & Kok Fai Phoon & Yu Wang (ed.), Finance for Fintech Professionals, chapter 11, pages 313-334, World Scientific Publishing Co. Pte. Ltd..
  • Handle: RePEc:wsi:wschap:9789811241055_0011
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    Citations

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    Cited by:

    1. Kovárník Richard & Staňková Michaela, 2023. "Efficiency of the Automotive Industry in the Visegrad Group," LOGI – Scientific Journal on Transport and Logistics, Sciendo, vol. 14(1), pages 12-23, January.

    More about this item

    Keywords

    Fintech; Finance; Economics; Financial Statement; Financial Statement Analysis; Portfolio Management; Financial Planning; Financial Management; Investment Management;
    All these keywords.

    JEL classification:

    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • G2 - Financial Economics - - Financial Institutions and Services

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