A financial statement that is prepared and published only for presentation purposes. In other words, such a statement does not have an impact on double-entry movement in the accounts of an entity. Therefore, such a statement does not involve any circular reference connections- e.g, in terms of timing differences in payment or repayment schedules or expense incurrence patterns as set in the broader context of a financial statement or a set of financial statements. A circular reference is a series of references (e.g., entries) where the last of which references the first, resulting in a closed loop.

Examples of presentation statements include statement of cash flows, statement of quasi-equity, statements of assets under management, etc. The statement of cash flows summarizes the movement of cash and cash equivalents (CCE), in both ways- as inflows and outflows over the course of a financial period.