What is a cash flow statement ?

The statement of cash flows is a financial statement that reflects the impact of an enterprise's operating, investing, and financing activities on its cash and cash equivalents over a certain period of time (e.g., monthly, quarterly, or annually). The statement of cash flows is an alternative to the original statement of changes in financial position or statement of liquidity. It describes in detail the cash flows generated by the company's operating, investing and financing activities.