Cash movements
Clear definitions and practical examples to help you understand the numbers and decisions.
Cash flow
Cash flow is the movement of cash and cash equivalents into and out of a business.
Read the explanationCash inflows
Cash inflows are movements of cash and cash equivalents into a business.
Read the explanationWhere Cash Comes From
IAS 7 groups cash flows into three categories.
Read the explanationCash outflows
Cash outflows are movements of cash and cash equivalents out of a business.
Read the explanationWhere Cash Goes
IAS 7 groups cash flows into three categories.
Read the explanation