The 1×1 of financial statements

printed financial statement

The financial statements present the financial performance of an entity or group of entities in accordance with the provisions of the respective accounting standards. It has several addressees and provides information on the net assets, financial position and results of operations of a company. Depending on the size of the company, the main elements are the balance sheet, the income statement, the investment statement, the cash flow statement and the notes. In [...]

Basics of the cash flow statement

Swiss franc as a symbol of money flow

The cash flow statement, also known as the cash flow statement, is an important tool for analyzing a company's cash flows within a given period. Its aim is to create transparency about a company's cash flow. It basically refers to past periods. In the context of controlling, however, it can also be used for planning calculations. The cash flow statement provides information on the [...]