Transcription of Cash Flow Statements Contents
{{id}} {{{paragraph}}}
16 Accounting Standard (AS) 3 Cash Flow StatementsContents OBJECTIVE SCOPE Paragraphs 1-2 BENEFITS OF CASH FLOW INFORMATION 3-4 DEFINITIONS 5-7 Cash and Cash Equivalents 6-7 PRESENTATION OF A CASH FLOW STATEMENT 8-17 Operating Activities 11-14 Investing Activities 15-16 Financing Activities 17 REPORTING CASH FLOWS FROM OPERATING ACTIVITIES 18-20 REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES 2 1 REPORTING CASH FLOWS ON A NET BASIS 22-24 FOREIGN CURRENCY CASH FLOWS 25-27 EXTRAORDINARY ITEMS 28-29 INTEREST AND DIVIDENDS 30-33
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 classified by operating, investing and financing activities. 9. An enterprise presents its cash flows from operating, investing and
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}