A cash flow statement is a financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company. The cash flow statement is divided into three sections: operating activities, investing activities, and financing activities. The operating activities section shows the cash generated from the company’s core operations. The investing activities section shows the cash used to purchase or sell assets. The financing activities section shows the cash used to raise or repay debt or equity.
The cash flow statement template IFRS is used to create a cash flow statement that complies with International Financial Reporting Standards (IFRS). IFRS is a set of accounting standards that are used by companies in over 140 countries. The cash flow statement template IFRS is available in a variety of formats, including Excel, PDF, and Word.
Operating Activities
The operating activities section of the cash flow statement shows the cash generated from the company’s core operations. This section includes cash from sales, cash from services, and cash from other operating activities. The cash from sales is the amount of cash received from the sale of goods or services. The cash from services is the amount of cash received from the performance of services. The cash from other operating activities is the amount of cash received from other operating activities, such as interest income or rent income.
The operating activities section also includes the cash used for expenses. This section includes cash for salaries and wages, cash for rent, and cash for other expenses. The cash for salaries and wages is the amount of cash paid to employees for their work. The cash for rent is the amount of cash paid for the use of property. The cash for other expenses is the amount of cash paid for other expenses, such as utilities or insurance.
The net cash from operating activities is the difference between the cash generated from operating activities and the cash used for expenses. The net cash from operating activities is used to fund investing activities and financing activities.
Investing Activities
The investing activities section of the cash flow statement shows the cash used to purchase or sell assets. This section includes cash for the purchase of property, plant, and equipment, cash for the purchase of investments, and cash for other investing activities. The cash for the purchase of property, plant, and equipment is the amount of cash paid for the purchase of property, plant, and equipment. The cash for the purchase of investments is the amount of cash paid for the purchase of investments. The cash for other investing activities is the amount of cash paid for other investing activities, such as the purchase of intangible assets or the making of loans.
The investing activities section also includes the cash received from the sale of assets. This section includes cash from the sale of property, plant, and equipment, cash from the sale of investments, and cash from other investing activities. The cash from the sale of property, plant, and equipment is the amount of cash received from the sale of property, plant, and equipment. The cash from the sale of investments is the amount of cash received from the sale of investments. The cash from other investing activities is the amount of cash received from other investing activities, such as the sale of intangible assets or the collection of loans.
The net cash from investing activities is the difference between the cash used for investing activities and the cash received from the sale of assets. The net cash from investing activities is used to fund operating activities and financing activities.
Financing Activities
The financing activities section of the cash flow statement shows the cash used to raise or repay debt or equity. This section includes cash from the issuance of debt, cash from the issuance of equity, and cash from other financing activities. The cash from the issuance of debt is the amount of cash received from the issuance of debt, such as bonds or loans. The cash from the issuance of equity is the amount of cash received from the issuance of equity, such as common stock or preferred stock. The cash from other financing activities is the amount of cash received from other financing activities, such as the receipt of dividends or the payment of interest on debt.
The financing activities section also includes the cash used to repay debt or equity. This section includes cash for the repayment of debt, cash for the repayment of equity, and cash for other financing activities. The cash for the repayment of debt is the amount of cash paid to repay debt, such as bonds or loans. The cash for the repayment of equity is the amount of cash paid to repay equity, such as common stock or preferred stock. The cash for other financing activities is the amount of cash paid for other financing activities, such as the payment of dividends or the repurchase of shares.
The net cash from financing activities is the difference between the cash used to raise or repay debt or equity and the cash received from other financing activities. The net cash from financing activities is used to fund operating activities and investing activities.
Conclusion
The cash flow statement is an important financial statement that provides information about the amount of cash and cash equivalents entering and leaving a company. The cash flow statement is used to evaluate a company’s financial health and to make investment decisions.
The cash flow statement template IFRS is a useful tool for creating a cash flow statement that complies with IFRS. The cash flow statement template IFRS is available in a variety of formats, including Excel, PDF, and Word.
