The cash flow statement is one of the four primary financial statements for businesses. This statement details the actual cash transactions for a specific period of time, both incoming and outgoing.

A cash flow statement is a financial document that provides data on the cash a company receives and pays out over a specific period. The combination of these elements is called net cash flow, making ...

What Is An Income Statement? An income statement lists a company’s income, expenses, and resulting profits over a specific time frame, usually a quarter or fiscal year. Companies create income ...

The Governmental Accounting Standards Board issued GASB Statement No. 88 (the "Statement") in March 2018. The Statement requires increased disclosure in notes to financial statements of all state and ...