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 Activities 17
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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