Cash flow statement analysis

The statement of cash flows is one of the required statements that must be published in the financial statement of a company. The statement of cash flows or cash flow  statement is so important, that it must be presented every year so far the income statement is also presented in the period concerned. This means that if a company chooses to ignore the preparation of the balance sheet (statement of financial position) but presents the income statement, then the statement of cash flow must be prepared.
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