Publications
Publications
- July 1992 (Revised December 1992)
- HBS Case Collection
Understanding the Statement of Cash Flows
Abstract
Describes the purpose, preparation, and uses of the statement of cash flows. Intended as an introduction to the statement. Illustrates and explains the differences and similarities between direct cash flow statements, indirect cash flow statements, and funds flow statements.
Keywords
Citation
Wilson, G. Peter. "Understanding the Statement of Cash Flows." Harvard Business School Background Note 193-027, July 1992. (Revised December 1992.)