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Statement of Cash Flows
Difficulty: Beginner
The cash flow statement provides information about a company's cash receipts and cash payments during an accounting period, showing how these cash flaws link the ending cash balance to the beginning balance shown on the company's statement of financial position.
The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.
Emerson Electric Co., Consolidated Statement of Cash Flows
USD $ in millions
| Item | Description | The company |
|---|---|---|
| Cash provided by operating activities | The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. | Emerson Electric Co.'s cash provided by operating activities declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 level. |
