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 Cash Flow Statement (CFS) - Introduction and Detailed Concept The Cash Flow Statement, or the income proclamation, is a budget summary that sums up the measure of money and money counterparts entering and leaving an organization. The  cash flow statement (CFS)  gauges how well an organization deals with its money position, which means how well the organization creates money to pay its obligation commitments and reserve its working costs. The income proclamation supplements the monetary record and salary articulation and is a compulsory piece of an organization’s money related reports since 1987. The  Cash Flow Statement (CFS)  permits financial specialists to see how an organization’s activities are running, where its cash is coming from, and how cash is being spent. The CFS is significant since it assists speculators with deciding if an organization is on strong money related balance. Banks, then again, can utilize the CFS to decide how much money is accessible (alluded to as liquidi