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The statement of Cashflow is the part of Financial statements that are published in the annual report and is usually checked and analyzed by the stakeholders.

What is Financial Statements?

Financial statement is the set of information that is presented in the Annual report by a Company to its shareholder, and other stakeholders such as, suppliers, customers, financial institutions, government and potential shareholders.

The steps of Cash Flow

  1. Identify Net Earning
  2. Adjust operating activities in these earnings by adding back non cash flow expenses for example depreciation
  3. Adjust Investing activities in the above
  4. Finally adjust the Financial activities in the above

The final of these will represent the net cash generated or lost for the period by a company.

Learn more about Financial Statements at https://brainly.com/question/26416243