Statement of Cash Flows
Cash Flow Reporting
Not-for-profit organizations prepare a Statement of Cash Flows using the same three categories as business entities: operating, investing, and financing activities.
- Operating activities.
- Investing activities.
- Financing activities.
- Direct or indirect method permitted for operating activities.
Note
Cash flow reporting for NFP organizations is generally similar to business enterprises under U.S. GAAP.
Summary
The Statement of Cash Flows explains how cash changed during the reporting period.