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AS 3 – CASH FLOW STATEMENTS - ICAI Knowledge Gateway

The cash flow statement should report cash flows during the period classified by operating, investing and financing activities. An enterprise presents its cash flows from operating, investing and financing activities in a manner which is most appropriate to its business.

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An Overview of Enterprise Resource Planning (ERP)

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www.uky.edu

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Cash Flow Statements Contents

www.mca.gov.in

cash equivalents because these componen ts are part of the cash management of an enterprise rather than part of its operating, investing and financing activities. Cash management includes th e investment of excess cash in cas h equivalents. Presentation of a Cash Flow Statement 8. The cash flow statement should report cash flows during the period

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ncert.nic.in

Cash management includes the investment of excess cash in cash equivalents. Hence, purchase of marketable securities or short-term investment which ... cash flow statement to assess the impact of these activities on the financial position of an enterprise and also on its cash and cash equivalents. 2021-22. 244 Accountancy : Company Accounts and ...

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