Operating Activities

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Definitions
Cash Flow Statement
Cash-Flow Statement Financial Reporting Cash Management Operating Activities Investing Activities Financing Activities Statement of Changes in Financial Position
A Cash Flow Statement is a financial document that shows the inflows and outflows of cash and cash equivalents for a business over a financial period. It is a crucial part of financial reporting.
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Definitions
Indirect Method
Indirect Method Cash-Flow Statement Non-Cash Charges Operating Activities Financial Reporting Accounting Methods
The method used for a cash-flow statement in which the operating profit is adjusted for non-cash charges and credits to reconcile it with the net cash flow from operating activities.
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