Practicing Success
Statement of cash flows includes: |
Cash Flow from Operating Activities Cash Flow from Investing Activities Cash Flow from Financing Activities All of the above |
All of the above |
As per AS-3, these activities are to be classified into three categories: (1) operating, (2) investing, and (3) financing activities so as to show separately the cash flows generated (or used) by (in) these activities. This helps the users of cash flow statement to assess the impact of these activities on the financial position of an enterprise and also on its cash and cash equivalents. |