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Unformatted text preview: The statement of equity reports on changes in the accounts that makeupequity Contributed capital Earned capital (retained earnings and accumulated other comprehensive income) Other (typically accumulated other comprehensive income and minority or noncontrolling interest) ©Cambridge Business Publishers, 2013 Berkshire Hathaway’s Statement of Stockholders’ Equity ©Cambridge Business Publishers, 2013 Walgreen’s ©Cambridge Business Publishers, 2013 Statement of Cash Flows The statement of cash flows reports on cash flows for operating, investing, and financing activities over a period of time. ©Cambridge Business Publishers, 2013 Walgreen’s ©Cambridge Business Publishers, 2013 Initial Questions about the Statement of Cash Flows ■What is the usefulness of the statement of cash flows? Do the balance sheet and income statement provide sufficient cash flow information? ■What types of information are disclosed in the statement of cash flows and why are they important? ■What kinds of activities are reported in each of the operating, investing and financing sectio...
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