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Cash Flow Statements Contents

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

Cash Flow Statements 19 Benefits of Cash Flow Information 3. A cash flow statement, when used in conjunction with the other financial statements, provides information that enables users to evaluate the change s in net assets of an enterprise, its fina ncial structure (including its …

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