Interpreter Tableau De Financement
Interpreting the Tableau de Financement (Statement of Cash Flows)
The Tableau de Financement, often translated as the Statement of Cash Flows or Funds Flow Statement, is a vital financial document that reveals how a company generates and uses cash (or funds) over a specific period, usually a fiscal year. Its purpose extends beyond a simple income statement or balance sheet analysis by providing a dynamic view of a company’s liquidity and solvency. Understanding how to interpret this statement is crucial for investors, creditors, and management alike.