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Accounting Cashflow

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•
B
Brijesh Kakdiya

The document discusses Accounting Standard 3 on Cash Flow Statements in India. It defines key terms like cash, cash equivalents and cash flows. It describes the different types of cash flows from operating, investing and financing activities and how they should be classified. It provides guidance on treatment of interest, dividends, taxes, foreign currency transactions and other items in the cash flow statement.

BusinessEconomy & Finance
1 of 20
Accounting Standard (AS) - 3 Cash Flow Statements Hardik Gandhi
Index ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Introduction ,[object Object],[object Object],[object Object],[object Object],[object Object]
Applicability ,[object Object],[object Object],[object Object],[object Object]
Definitions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Cash and Cash Equivalents ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Features of Cash Flow Statement ,[object Object],[object Object],[object Object],[object Object],[object Object]
Operating Activities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Investment Activities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Financing Activities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Cash flow from operating activities ,[object Object],[object Object],[object Object],[object Object],[object Object]
Interest ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Dividend ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Foreign currency transaction ,[object Object],[object Object]
Extraordinary items ,[object Object],[object Object],[object Object],[object Object],[object Object]
Treatment of tax ,[object Object],[object Object]
Investments in subsidiaries, associates and  joint ventures ,[object Object],[object Object],[object Object]
Acquisitions and disposals of subsidiaries  and other business units ,[object Object],[object Object],[object Object],[object Object],[object Object]
Non-cash transactions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Disclosures of cash and cash equivalents ,[object Object],[object Object],[object Object]

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Accounting Cashflow

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