Explains the concepts and methods behind the cash flow statement. Presents an overview of the reporting objectives of this report, and describes in detail the preparation of the cash flow statement with both the indirect method and the direct method. A full numerical example shown. Financial analysis techniques using the cash flow statements are also described. A rewritten version of an earlier note.

Explains the concepts and methods behind the cash flow statement. Presents an overview of the reporting objectives of this report, and describes in detail the preparation of the cash flow statement with both the indirect method and the direct method. A full numerical example shown. Financial analysis techniques using the cash flow statements are also described. A rewritten version of an earlier note.
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Robert L. Simons,
Antonio Davila
10 pages.
Publication Date: Sep 28, 1995. Prod #: 196108-PDF-ENG
Preparing and using the cash flow statement HBR case solution

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