Funds from operations is calculated using cash flow from operating activities as presented in the statement of cash flows, before changes in non-cash working capital.
www.digitaljournal.com Large businesses must also establish, as part of their annual report, a statement of cash flows, distinguishing cash movements for operating, investing and financing activities.
www.mondaq.com As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills.
en.wikipedia.org The statement of cash flows is divided into three sections: operating, investing, and financing.
www.dailyfinance.com Certain requirements associated with the disclosure of impairment of assets, financial instruments, fair value measurement, statement of cash flows and the presentation of financial statements will also be exempt.
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