How to prepare? cash flow statement / cash flow analysis [as per accounting standard as – 03]

Author : Dr. hariharan narayanan

Keyword : Accounting standards, international standards, cash flow analysis, operating activities, financial activities, investing activities

Subject : Finance and accounting

Article Type : Others

DOI : 10.6084/m9.figshare.12704936.v1

Article File : Full Text PDF

Abstract : Cash Flow Analysis or Cash Flow Statement is one which is prepared from the financial statements of an organization concentrating and giving significance to the inflow and outflow of cash. It is a financial statement where the aggregate of cash inflow and outflow are presented. Global standard IAS – 07 (International Accounting Standard – 07) manages the preparation of CFS and in India AS - 03 (Accounting Standard – 03) manages the same. Treatment varies between AS – 03 and IAS – 07 as for treating “Bank Overdraft” as a component of Cash and Cash Equivalent. The presented model is based on AS – 03.

Article by : Dr Hariharan Narayanan

Article add date : 2020-07-24

How to cite : Dr. hariharan narayanan. (2020-July-24). How to prepare? cash flow statement / cash flow analysis [as per accounting standard as – 03]. retrieved from https://openacessjournal.com/abstract/50