IND AS 7 INDIAN ACCOUNTING STANDARD 7: STATEMENT OF CASH FLOWS.
After studying this book , you will be able to:
❑ Understand the meaning of cash flow statement
❑ Describe the objective and scope of issuance of Ind AS 7
❑ Define the relevant terms used in the Ind AS
❑ Classify the types of cash flows into operating, investing and financing activities
❑ Distinguish between direct and indirect method of presentation of cash flows under the operating activity
❑ Identify the provision applicable to various peculiar situations of cash flows
❑ Disclose the necessary information as required in the standard
❑ Differentiate between Ind AS 7 and AS 3.
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