How cash flow information determined and reported to external users in pandemic of COVID-19 era?

Abstract

This paper aims to provide information to the reader about how information that cash flow determined and reported to user specifically to external parties. The research methodology used in this research is library research. The data collection technique used is library research, namely data collection is done by reviewing reference books in the library. The type of data used is secondary data in the form of books related to the discussion. Data analysis used descriptive methods, namely describing the results of the study and then drawing conclusions. The results of the research in this paper are: Cash flow statements are reports that provide information about cash inflows and outflows in a company, caused by operating, investing, and financing activities. Cash flow statements are used in conjunction with other financial statements, cash flow statements can provide information that allows users to evaluate changes in a company's net assets, financial structure (including liquidity and solvency) and the ability to influence the amount and timing of cash flows in the context of adaptation. With changing situations and opportunities.