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
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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