Information about a company’s cash flow is useful for users of financial statements as a basis for assessing a company’s ability and assessing the company’s need to use the cash flow. In the process of making economic decisions, users need to evaluate the company’s ability to generate cash and the decision to obtain it.  The company must prepare a cash flow statement and must present the report as an integral part of the financial statements for the financial statement presentation period. In order to generate additional profits, the company must have the cash to reinvest.  The profits reported in the book are uncertain in cash.  So that the company can have a cash amount that is greater or smaller than …

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