statement of cash flows vs statements of cash flows

Both phrases are correct, but they are used in different contexts. 'Statement of cash flows' is used when referring to a single financial statement that shows the inflows and outflows of cash during a specific period. 'Statements of cash flows' is used when referring to multiple such financial statements, typically from different periods or entities.

Last updated: March 30, 2024 • 489 views

statement of cash flows

This phrase is correct and commonly used in finance and accounting to refer to a single financial statement showing cash inflows and outflows.

This phrase is used when discussing a specific financial statement that presents the cash inflows and outflows of a company or organization over a defined period.

Examples:

The statement of cash flows provides insights into a company's liquidity and financial health.

Show examples from the web [+]

However, the entity is not required to present a third statement of financial position, a third statement of cash flows or a third statement of changes in equity (ie an additional financial statement comparative).
cash flow statement is amended to statement of cash flows.
IAS 7 Statement of Cash Flows sets out requirements for the presentation of cash flow information.
a statement of cash flows for the period;
a condensed statement of cash flows; and
Amendment to IAS 7 Statement of Cash Flows
If an entity presented a statement of cash flows under its previous GAAP, it shall also explain the material adjustments to the statement of cash flows.
Summary statement of cash flows | | |
This standard does not apply to the presentation in a cash-flow statement of cash flows arising from transactions in a foreign currency, or to the translation of cash flows of a foreign operation (see IAS 7 Cash-flow statements).
The title is amended to Statement of Cash Flows.
Summary statement of cash flows

Alternatives:

cash flow statement
cash flow report
cash flow summary
cash flow analysis
cash flow statement

statements of cash flows

This phrase is correct and is used when referring to multiple financial statements that show cash inflows and outflows, typically from different periods or entities.

This phrase is used when discussing several financial statements that present the cash inflows and outflows of different companies or over various periods.

Examples:

Comparing the statements of cash flows from the past three years reveals interesting trends.

Show examples from the web [+]

If an entity presented a statement of cash flows under its previous GAAP, it shall also explain the material adjustments to the statement of cash flows.
IAS 7 Statement of Cash Flows sets out requirements for the presentation of cash flow information.
Summary statement of cash flows | | |
The title is amended to Statement of Cash Flows.
This standard does not apply to the presentation in a cash-flow statement of cash flows arising from transactions in a foreign currency, or to the translation of cash flows of a foreign operation (see IAS 7 Cash-flow statements).
cash flow statement is amended to statement of cash flows.
However, the entity is not required to present a third statement of financial position, a third statement of cash flows or a third statement of changes in equity (ie an additional financial statement comparative).
In other cases, an entity may not be able to develop more than general statements about the variability of cash flows without incurring substantial cost.
The delegated regulation may contain detailed rules concerning the financial statements, including statements of financial performance, cash flow statements, notes to the financial statements and explanatory notes.
Investing and financing transactions that do not require the use of cash or cash equivalents shall be excluded from a cash-flow statement.
The cash flow statement shall report cash flows during the period showing the movement between opening and closing treasury amounts.
Projected cash-flow statements and liquidity plans for the first three years of operation.
Cash-flow statements and liquidity plans for the following year.
I applied principles of fluid dynamics to the cash flow statements.
Certain 2008 balance sheet, economic outturn and cash flow statement amounts have been reclassified to conform to the 2009 presentation.
Accordingly, this standard requires all entities to present a cash-flow statement.
As well as playing a central role in ensuring that investors are equipped with important information relating to the balance sheet, the profit and loss statement and cash flow, financial statements support effective corporate governance.
The objective of this standard is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of a cash-flow statement which classifies cash flows during the period from operating, investing and financing activities.
The EDF cash flow statement only includes cash flows from operating activities as the EDF does not have investment or financing activities.
The aggregate amount of the cash paid or received as purchase or sale consideration is reported in the cash-flow statement net of cash and cash equivalents acquired or disposed of.

Alternatives:

cash flow statements
cash flow reports
cash flow summaries
cash flow analyses
cash flow statements

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statement of cash flows vs statements of cash flows