https://www.taxtmi.com/acts?id=40993 The Standard requires presentation of the cash flow statement classified into operating, investing and financing activities to show historical changes in cash and cash equivalents and to assist assessment of liquidity and cash generating ability. It defines cash and cash equivalents, permits either the direct or indirect method for operating cash flows, prescribes classification examples (with special rules for financial enterprises), allows limited netting of certain cash flows, mandates disclosures on components and reconciliations of cash and cash equivalents, and requires disclosure of non cash investing and financing transactions elsewhere in the financial statements. en-us Sat, 05 Nov 2022 11:19:55 +0530 Mon, 29 Dec 2025 11:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40993 The Standard requires presentation of the cash flow statement classified into operating, investing and financing activities to show historical changes in cash and cash equivalents and to assist assessment of liquidity and cash generating ability. It defines cash and cash equivalents, permits either the direct or indirect method for operating cash flows, prescribes classification examples (with special rules for financial enterprises), allows limited netting of certain cash flows, mandates disclosures on components and reconciliations of cash and cash equivalents, and requires disclosure of non cash investing and financing transactions elsewhere in the financial statements. Act-Rules Companies Law Sat, 05 Nov 2022 11:19:55 +0530 https://www.taxtmi.com/acts?id=40993