Cash flow reporting should focus attention on the reporting enterprise’s liquidity and financial management – i.e. How the liquid resources of the enterprise have changes, or are expected to change, over a defined period, and what specific inflows and outflows of cash have caused, or will cause, this change.
Mtiririko wa fedha kuripoti lazima kuelekeza nguvu juu ya utoaji wa taarifa ya biashara ya ukwasi na usimamizi wa fedha â € “”yaani Jinsi rasilimali maji wa biashara na mabadiliko, au wanatarajiwa kubadilisha, kwa kipindi inavyoelezwa, na mapato na outflows nini maalum cha fedha zimesababisha, au kusababisha, mabadiliko haya.