The statement of cash flows

Chapter specific web links:

Give me an example 6.1

The financial statements of Salesforce are available at: https://investor.salesforce.com/financials/default.aspx

Go to the 2019 annual report. The consolidated statement of operations (= statement of profit or loss) for the year is on page 73 and the consolidated statement of cash flows is on page 76.

Give me an example 6.2, 6.3 and 6.4

The PDF of Gregg's annual report and accounts from 2019 can be found here:

https://corporate.greggs.co.uk/sites/default/files/Greggs_32376_AR2019.pdf The statement of cash flows presented in these examples can be found on Pg. 98.

Further reading:

Craig Deegan and Anne Marie Ward, Financial Accounting and Reporting: An International Approach, McGraw Hill, 2013, Chapter 16

Jennifer Maynard, Financial Accounting, Reporting and Analysis, 2nd Edition, Oxford, 2017, Chapter 4

Alan Melville, International Financial Reporting: A Practical Guide, 7th Edition, Pearson, 2019, Chapter 16