The cash flow statement differs from the income statement because the latter includes non-cash accounting items such as depreciation, while the former strictly involves cash movement in and out of the company.
SINGAPORE (Jan 17): Last week, we took a look at the income statement and balance sheet. This week, we are looking at the cash flow statement. As its name suggests, the cash flow statement shows the inflow and outflow of cash in a company for a period of time.
The main components of the cash flow statement include cash from operating activities, cash from investing activities and cash from financing activities.
