What is the difference between cash flow and fund flow?

kindly explain the difference between cash flow and fund flow statement

Cash Flow Statement : Statement showing changes in inflow &
outflow of cash during the period.

Methods of cash flow:1.Direct Method : presenting
information in:Statement of A. operating Activities, B.
Investment Activities C.Financial Activities
2.Indirect Method :uses net income as base & make
adjustments to that income(cash & non-cash)transactions.

Funds Flow Statement :Statement showing the sorce &
application of funds during the period.
Major Difference:

The CFS allows investors to understand how a company's
operations are running, where its money is coming from, and
how it is being spent.

FFS is showing the fund for the future activites of the
Company.
:)

Hi oopsyar. I've never seen this question actually answered before, though I've seen it asked numerous times. I'm an accountant, but had never heard of a funds flow statement prior to seeing this asked here. I tried to do a bit of research on it but didn't find any really good information. But it did appear that it was more related to non-profit or public (i.e. government) companies. Am I correct in that assessment?

Also, I would also call a cash flow as showing "the source and application of funds." So I don't see where this is any different. Incomes are sources and outflows are the application of where funds went. And, I would call "funds for the future activities" a cash budget. So I still don't get that.

If you actually understand this, could you possibly clarify this for me? I was somewhat interpreting my search for this as the type of funds a non-profit might have that is specifically geared towards some cost/expense. Such as a fund a church might have that's specifically for a new roof. Therefore showing where these funds are coming from and how they are actually being spent, since they have to show they're using them for what they were designated for. Would this be an appropriate interpretation or am I completely off?