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El estado de flujo de efectivo es un informe financiero en el que se detalla el flujo de caja (o cash flow) de la empresa. El estado de flujos de efectivo es una de las nuevas cuentas anuales que ha incorporado la reforma mercantil del año 2007.Las normas contables que rigen actualmente la profesión en nuestro país consideran al. 2. Tal situación hace aconsejable que se incorpore como estado financiero básico, el. ¿Cómo mantener en buen estado el flujo de efectivo? 3.001. Forma de Preparación del Estado de Cambios en el Patrimonio Neto.