Analyses based on the notes to cash flow statement

Abstract

The related information disclosing from the schedule of the cash flow statement is not less than that in the cash flow statement. Digging into the notes of the cash flow statement and analyzing the articulation among others statements, we can obtain more useful information so that we have made the right judgment of the financial statement of enterprises especially those list companies. In that case, information users are not misled. © 2011 Springer-Verlag Berlin Heidelberg.