Practicing Success
Practicing Success
CUET Preparation Today
| Cash Flow Statement is prepared as per: |
AS 3 AS 6 AS 9 AS 12 |
| AS 3 |
| Accounting Standard-3 (AS-3), issued by The Institute of Chartered Accountants of India (ICAI) in June 1981, which dealt with a statement showing ‘Changes in Financial Position’, (Fund Flow Statement), has been revised and now deals with the preparation and presentation of Cash flow statement. The revised AS-3 has made it mandatory for all listed companies to prepare and present a cash flow statement along with other financial statements on annual basis. |
