Operating cash flow: Difference between revisions

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In [[financial accounting]], '''operating cash flow''' (OCF), '''cash flow provided by operations''' or '''cash flow from operating activities''', refers to the amount of [[cash]] a [[company]] generates from the [[revenue|revenues]] it brings in, excluding [[cost|costs]] associated with long-term [[investment]] on [[Financial capital|capital]] items or investment in [[securities]].<ref>Ross, Stephen, Randolf Westerfield and Bradford Jordan '''Fundamentals of Corporate Finance'''</ref>

Operating cash flow = Cash generated from operations less taxation and interest paid, investment income received and less dividends paid gives rise to operating cash flows per International Financial Reporting Standards.<ref> International Accounting Standards 7, Cash Flow Statements (January 2007)'''</ref>