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What is difference between cash flow statement and fund flow statement?
The major differences between cash flow statement and fund flow statement are as follows −
Cash flow statement
Inflows and outflows of cash and cash equivalents.
Main purpose is to show the movement of cash.
Cash basis of accounting.
Short term analysis.
Inflows and outflows of cash.
Contains both opening and closing balances of cash and its equivalents.
Part of financial statement.
Calculates net cash position.
Mandatory to report as per GAAP guidelines.
External use.
Cash flow from operating, financing and investing.
Fund flow statement
Shows change in financial position of the entity.
Main purpose is to show the reason in change in financial position between two accounting periods.
Accrual basis of accounting.
Long term analysis.
Sources and applications of funds.
Does not contain opening and closing balance of cash and its equivalents.
Part of financial statement.
Calculates working capital.
Internal use.
Not mandatory to report.
Applications of funds and sources of fund.
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