While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant publication for the most up-to-date information on this topic.

Statement of Cash Flows sets out the information that is to be presented in a statement of cash flows and how to present it. There are various differences between Statement of Cash Flows and old UK GAAP, FRS 1 Cash Flow Statements. The most significant of these are highlighted in the text.

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