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A cash flow statement is concerned only with the change in cash position while a fund flow analysis/statement is concerned the change in working capital position
2
Cash is part of working capital and an improvement in cash position results in improvement in funds position but the reverse is not true.
3
A cash flow statement is merely a record of cash receipts and disbursements. It does not reveal any important changes involving the utilization/disposition of resources.
Cash Flow Statement is easily understood by majority of users than Fund Flow Statement. The fund flow statement is characterixed with the use of unclear terms which may confuse the users. Fund flow state can also be used as a tool for window dressing of the accounts
Cash Flow Statement is easily understood by majority of users than Fund Flow Statement. The fund flow statement is characterixed with the use of unclear terms which may confuse the users. Fund flow state can also be used as a tool for window dressing of the accounts