<Tr> <Td> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> </Td> </Tr> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> <P> In financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities . Essentially, the cash flow statement is concerned with the flow of cash in and out of the business . The statement captures both the current operating results and the accompanying changes in the balance sheet . As an analytical tool, the statement of cash flows is useful in determining the short - term viability of a company, particularly its ability to pay bills . International Accounting Standard 7 (IAS 7), is the International Accounting Standard that deals with cash flow statements . </P> <P> People and groups interested in cash flow statements include: </P>

What information is provided by free cash flow