https://www.taxtmi.com/acts?id=14676 An enterprise must present a cash flow statement classifying cash flows into operating, investing and financing activities, disclose components of cash and cash equivalents and reconcile them to the balance sheet, and report cash flows by either the direct or indirect method. Cash equivalents are short term, highly liquid investments held to meet short term cash commitments. Net reporting is allowed only in limited circumstances; non cash investing and financing transactions are excluded from the cash flow statement but must be disclosed elsewhere. en-us Sat, 04 Jun 2011 10:52:02 +0530 Thu, 17 Sep 2015 22:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14676 An enterprise must present a cash flow statement classifying cash flows into operating, investing and financing activities, disclose components of cash and cash equivalents and reconcile them to the balance sheet, and report cash flows by either the direct or indirect method. Cash equivalents are short term, highly liquid investments held to meet short term cash commitments. Net reporting is allowed only in limited circumstances; non cash investing and financing transactions are excluded from the cash flow statement but must be disclosed elsewhere. Act-Rules Companies Law Sat, 04 Jun 2011 10:52:02 +0530 https://www.taxtmi.com/acts?id=14676