Transcription of Cash Flow Statements Contents
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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
are readily convertible into known amounts of cash and which are ... repay loans and make new investments without recourse to external sources of financing. Information about the specific components o f ... contracts, option contracts and swap contracts when the contract s are held for dealing or trading purposes. 13. Some transactions, such as ...
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