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Chapter 22

Statement of cash flows

Outcome

By the end of this session you should be able to:

 prepare a statement of cash flows for a single entity in accordance with relevant
accounting standards using the direct and indirect method

 compare the usefulness of cash flow information with that of a statement of
profit or loss or a statement of profit or loss and other comprehensive income

 interpret a statement of cash flows together with other financial information to
assess the performance and financial position of an entity

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Integrated Workbook can
be found in Chapter 22 of your Study Text

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