Linked from

The 8 pages that link to Cash flow statement, each with the reason it gives.

• Accrual accountingRelated: It reconciles accrual-based performance with actual changes in cash.

• Cash flowRelated: It organizes a business’s cash movements into standardized categories.

• Balance sheetCompared with: It tracks cash movement rather than all assets and obligations at one date.

• Income statementCompared with: It tracks cash movement, which can differ substantially from income under accrual accounting.

• Accounting equationRelated: It explains cash changes that affect assets within the equation.

• DepreciationRelated: Under the indirect method, noncash depreciation is added back to net income.

• Financial accountingBroader topic: It distinguishes cash movement from profit measured under accrual accounting.

• Statement of changes in equityCompared with: It tracks cash movements, which do not capture every change in equity.