{"id":8187,"date":"2023-04-26T09:14:33","date_gmt":"2023-04-26T07:14:33","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8187"},"modified":"2023-04-27T11:03:22","modified_gmt":"2023-04-27T09:03:22","slug":"cash-flow-in-the-financial-statements","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/cash-flow-in-the-financial-statements\/","title":{"rendered":"Cash flow in the financial statements"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Some reporting entities prepare an obligatory separate cash flow statement as part of the financial statements, others prepare it voluntarily \u2013 e.g. based on the requirements of users, typically investors. Some of the data reported in this statement are also sometimes linked to indicators within credit covenants. Let us recall some of the common questions, difficulties and pitfalls that accounting professionals deal with in relation to cash flow in practice. We will talk about the historical financial statement as one of the components of the financial statements under Czech accounting legislation, not about planning or managing cash flow in financial management.<\/p>\n","protected":false},"author":117,"featured_media":8188,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[76,40,8],"class_list":["post-8187","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-financial-statements","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8187","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=8187"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8187\/revisions"}],"predecessor-version":[{"id":8217,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8187\/revisions\/8217"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8188"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}