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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Understanding Cash Flows: Ind AS 007 Categorizes Operating, Investing, and Financing Activities Impacting Financial Position</h1> The statement of cash flows, as per Indian Accounting Standards (Ind AS 007), categorizes cash flows into operating, investing, and financing activities. This classification aids in assessing the impact of these activities on an entity's financial position and cash equivalents. A single transaction may include cash flows classified differently, such as interest and principal payments. Operating activities help forecast future cash flows from regular operations, investing activities estimate future cash flows from investments, and financing activities predict future claims by fund providers. The statement outlines cash flows from each activity, net cash flows, and closing cash equivalents.

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