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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 Activities 17 REPORTING CASH

and compare the present value of the future cash flows of differen t enterprises. ... it has a short maturity of, say, three months or less from the date of acquisition . ... cash receipts from the repayment of advances and loans made to third parties (other than advances and loans of a financial enterprise);

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  Value, Maturity, Repayment

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