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#fra-introduction
Liquidity refers to the "nearness to cash" of assets and liabilities, or having enough cash available to pay debts when they are due.
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Cash Flow statement
during the period? What was the change in the cash balance during the period? The statement's value is that it helps users evaluate liquidity, solvency, and financial flexibility. <span>Liquidity refers to the "nearness to cash" of assets and liabilities, or having enough cash available to pay debts when they are due. Solvency refers to the company's ability to pay its debts as they mature. Cash flows reflect the company's liquidity and long-term solvency. Financial flexibility refers to a company's a


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