The
official name for the cash flow
statement is the statement of
cash flows.
The statement of cash flows is
one of the main financial
statements. (The other financial
statements are the balance
sheet, income statement, and
statement of stockholders'
equity.)
The cash flow statement reports
the cash generated and
used during the time interval
specified in its heading. The
period of time that the
statement covers is chosen by
the company.
