Page 364 - SBR Integrated Workbook STUDENT S18-J19
P. 364

Chapter 22






                           Statements of cash flow




               4.1 Usefulness

               Statements of cash flows are very important for stakeholder analysis because:


                    they provide information that is not available in the other primary statements

                    cash flows are harder to manipulate than profits

                    cash flow information has predictive value.



























































               358
   359   360   361   362   363   364   365   366   367   368   369