statement of changes in financial position
- A US term for a cash-flow statement.
Accounting dictionary. 2014.
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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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cash-flow statement — A statement showing the inflows and outflows of cash and cash equivalents for a business over a financial period. The inflows and outflows are classified under the headings of operating activities, dividends from joint ventures and associated… … Accounting dictionary