pension liabilities are not part of cash flow statement rather it is part of balance sheet until paid.
operating cash flow to current liabilities ratio = cash flow from operations / avg. total liabilities
Yes change in accrued liabilities means benefits are taken already but cash not paid and if cash was paid then it reduces the cash and non payment has increased the cash for time being to be use for other purposes.
Another name of cash flow statement is fund flow statement.
Cash flow statement is the statement which show the cash flow from operating, financing and investing activities.
Yes it is correct as cash flow statement only deals in cash so non cash items should be eliminated from cash flow statement.
The Income Statement deals only with revenues and expenses. The Cash Flow Statement includes any form of cash flow, be it revenues, expenses, the sale or purchase of assets, payment or proceeds from liabilities, etc etc.. Hence the income statement does not provide a complete picture of the entity's cash activities. Does this make sense? If it doesn't, drop me a line :) Happy study!
structure of cash flow statement as follows:1
Free cash flow is the sum of operating and investing cash flows, which are reported on the cash flow statement.
Another name of cash flow statement is fund flow statement.
yes changes in capital is shown in cash flow from financing activities in cash flow statement.
Sample cash flow statement as follows:1 - Cash flow from operating activitiesReceived from debtorsPayment to creditors2 - Cash flow from financing activitiesPurchase (sales) of asset3 - Cash flow from investing activitiesnew share capital introduced etc.
A cash flow statement is a financial statement that shows the changes in a company’s cash position over a given period. A cash flow projection is an analysis of how the company will make money in the future. The difference between these two statements is that the projection includes information about what will happen to a company's cash balance from now until then, whereas the statement only shows how much money has been made or spent during that time period.