<P> In financial accounting , a cash flow statement , also known as statement of cash flows , is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents , and breaks the analysis down to operating , investing and financing activities . Essentially , the cash flow statement is concerned with the flow of cash in and out of the business . The statement captures both the current operating results and the accompanying changes in the balance sheet . As an analytical tool , the statement of cash flows is useful in determining the short - term viability of a company , particularly its ability to pay bills . International Accounting Standard 7 ( IAS 7 ) , is the International Accounting Standard that deals with cash flow statements . </P>
<P> In financial accounting , a cash flow statement , also known as statement of cash flows , is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents , and breaks the analysis down to operating , investing and financing activities . Essentially , the cash flow statement is concerned with the flow of cash in and out of the business . The statement captures both the current operating results and the accompanying changes in the balance sheet . As an analytical tool , the statement of cash flows is useful in determining the short - term viability of a company , particularly its ability to pay bills . International Accounting Standard 7 ( IAS 7 ) , is the International Accounting Standard that deals with cash flow statements . </P>
what information is provided by free cash flow
what information is provided by free cash flow
how changes in balance sheet accounts and income affect cash and cash equivalents , and breaks the analysis down to operating , investing and financing activities
how changes in balance sheet accounts and income affect cash and cash equivalents , and breaks the analysis down to operating , investing and financing activities