No. Cash flow is not part of a financial statement, but is a finance statement along with the statement of comprehensive income and statement of financial position. Cash flow shows the liquidity of an organisation.
Since the notes to the financial statements form part of the financial statements and are a component of financial statements, certain disclosures found in the notes may not be found in the balance sheet, income statement, statement of retained earnings or statement of cash flows.
Operating activities
Yes cash flow statement is part of financial statements and mandatory to provide along with income statement and balance sheet.
Paid in capital is shown under cash flows from financing activities in cash flow statement.
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Stock splits are not part of cash flow statement as due to stock split no cash inflow or outflow occurs.
land purchases is part of cash flow from financing activities as a reduction in cash.
WORKING CAPITAL STATEMENT (WCS) is part of the financial statements' "Statements of Cash Flows or Changes in Financial Position." The WCS normally includes sections covering: Sources of Working Capital, Uses of Working Capital, and Working Capital Changes.
collection of interest is part of cash flow from operating activities and cash inflows or outflows from it is shown in this section.
WORKING CAPITAL STATEMENT (WCS) is part of the financial statements' "Statements of Cash Flows or Changes in Financial Position." The WCS normally includes sections covering: Sources of Working Capital, Uses of Working Capital, and Working Capital Changes.
Cash flows are classified with following three catagories:Cash flow from operating activitiescash flow from investing activitiescash flow from financing activities
Purchasing of fixed asset is not a part of operating activity instead of that it is part of cash flows from financing activities in cash flow statement.