- statement of changes in financial position
- A US term for a cash-flow statement.
Accounting dictionary. 2014.
statement of changes in financial position
Look at other dictionaries:
statement of changes in financial position — A US term for a statement of source and application of funds or cash flow … Big dictionary of business and management
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financial statement — Any report summarizing the financial condition or financial results of a person or organization on any date or for any period. Financial statements include the balance sheet and the income statement and sometimes the statement of changes in… … Black's law dictionary
Financial statements — (or financial reports) are formal records of a business financial activities. In British English, including United Kingdom company law, financial statements are often referred to as accounts, although the term financial statements is also used,… … Wikipedia
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all-financial resources concept — In the USA, the basis for preparing a statement of changes in financial position. The statement presents transactions affecting working capital and transactions not affecting working capital if they are of a material noncurrent nature, such as… … Accounting dictionary
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statement of movements in shareholders' funds — A statement that reconciles changes in the financial position of an organization that are not shown on the statement of total recognized gains and losses covered by Financial Reporting Standard 3, Reporting Financial Performance … Accounting dictionary
