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 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
historical operating cash flows is useful , in conjunction with other information, in forecasting future operating cash flows. 12. Cash flows from operating activities are primarily derived from the principal revenue-producing activities of the enterprise. Therefore, they generally result from the transactions and other events that enter
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