|
In business accounting, the statement of change in financial position is a financial statement that outlines the sources and uses of funds and explains any changes in cash or working capital. ==About== It contains activities from operations that alter the cash of a company has on hand. Changes in financial position include cash outflows, such as capital expenditures, and cash inflows, such as revenue. It may also include certain non-cash changes, such as depreciation. The use of this statement is to provide relevant and focused on a period, so that users of financial statements with sufficient information to: * Evaluate the company’s ability to generate resources. * Assess the reasons for the differences between net income and funds generated or used by the operation. * To assess the ability of the company to meet its obligations to pay dividends, and if necessary, to anticipate the need for funding. * To assess the changes in the company’s financial situation arising from investing and financing transactions that occurred during the period. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Statement of changes in financial position」の詳細全文を読む スポンサード リンク
|