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The document outlines Accounting Standard 3 which provides guidance on preparing and presenting a cash flow statement. It defines key terms like cash, cash equivalents, and cash flows. It classifies cash flows into three categories - operating, investing and financing activities - and provides examples of cash flows that would fall under each category. The cash flow statement should report the cash flows of an enterprise during a period, classified by these three activities.

Economy & Finance Business

ACCOUNTING STANDARD-3 CASH FLOW STATAEMENTS

PURPOSE ,[object Object],[object Object]

RELEVANT DEFINITIONS ,[object Object],[object Object],[object Object]

PRESENTATION OF THE CASH FLOW STATEMENT ,[object Object],[object Object]

CASH FLOW FROM OPERATING ACTIVITIES ,[object Object],[object Object],[object Object],[object Object]

CASH FLOW FROM INVESTING ACTIVITIES ,[object Object],[object Object],[object Object],[object Object]

CASH FLOW FROM FINANCING ACTIVITIES ,[object Object],[object Object],[object Object]

Accounting standards are authoritative standards for financial reporting and are the primary source of generally accepted accounting principles (GAAP). Accounting standards specify how transactions and other events are to be recognized, measured, presented and disclosed in financial statements. The Indian Accounting Standards were revised in September 2016. This presentation tells about the AS 7 on Cash Flow Statement.

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1.1 How Is Cash Flow to Be Monitored? Beyond just looking at cash on the balance sheet, how is one to assess a company's cash, cash flow, and cash flow prospects? For many years, the accounting profession only required presentation of the balance sheet, income statement, and a statement of retained earnings (or stockholders' equity). In the 1960s, following several prominent and seemingly sudden business failures due to poor cash flow, the profession determined to require a fourth financial statement reporting on funds flow. The specific content and format evolved. In the 1990s, the profession began to require the current format for a statement of cash flows. This statement has become a well-established component of required reporting for corporate entities. The objective of the statement is to provide information that is helpful in assessing the amounts, timing, and uncertainty of an organization's cash inflows and outflows. Accordingly, the statement of cash flows divides cash flow information into key categories related to operating activities, investing activities, and financing activities. The statement also provides information about other investing and financing activities that do not directly entail the generation or consumption of cash. Thus, the statement also provides a key source of insight about a company's overall investing and financing actions. Operating Activities In a sweeping generalization, think of the operating activities of a business as the routine transactions and events that enter into the determination of ongoing income. Thus, the operating activities section of the statement of cash flows is a bit like a cash basis income statement. But, as you will soon see from the following details, this generalization should be used as a frame of reference only. Specifically, cash inflows from operating activities consist of receipts from customers for providing goods and services, the cash amount of interest earnings, and cash dividends received. Cash outflows relate to payments for inventory purchases, salaries, wages, taxes, interest, and other such business expenses. However, another way to view "operating" cash flows is to include anything that is not an "investing" or "financing" cash flow. This means that any cash flows that do not clearly fall into the categories of investing activities or financing activities are regarded as related to operations. Because this view casts the operating activities section as a "default" grouping, it is also necessary to understand the specifics of each of the next two categories. Investing Activities Investing activities relate to acquiring and disposing of longer term investments in stocks and debt issued by others, as well as buying and selling items of property, plant, and equipment. Investing cash inflows result when a company receives the proceeds from selling the stock and debt of others (unless such investment was initially acquired for "trading" rather than longer term investme ...

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As of my last update, Pi is still in the testing phase and is not tradable on any exchanges. However, Pi Network has announced plans to launch its Testnet and Mainnet in the future, which may include listing Pi on exchanges. The current method for selling pi coins involves exchanging them with a pi vendor who purchases pi coins for investment reasons. If you want to sell your pi coins, reach out to a pi vendor and sell them to anyone looking to sell pi coins from any country around the globe. Below is the contact information for my personal pi vendor. Telegram: @Pi_vendor_247

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Yes. Pi network coins can be exchanged but not on bitmart exchange. Because pi network is still in the enclosed mainnet. The only way pioneers are able to trade pi coins is by reselling the pi coins to pi verified merchants. A verified merchant is someone who buys pi network coins and resell it to exchanges looking forward to hold till mainnet launch. I will leave the telegram contact of my personal pi merchant to trade with. @Pi_vendor_247

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Currently there are no website or exchange that allow buying or selling of pi coins.. But you can still easily sell pi coins, by reselling it to exchanges/crypto whales interested in holding thousands of pi coins before the mainnet launch. Who is a pi merchant? A pi merchant is someone who buys pi coins from miners and resell to these crypto whales and holders of pi.. This is because pi network is not doing any pre-sale. The only way exchanges can get pi is by buying from miners and pi merchants stands in between the miners and the exchanges. How can I sell my pi coins? Selling pi coins is really easy, but first you need to migrate to mainnet wallet before you can do that. I will leave the telegram contact of my personal pi merchant to trade with. Tele-gram. @Pi_vendor_247

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Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options. Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026. Reselling to investors who want to hold until the mainnet launch in 2026 is currently the sole way to sell. Consequently, right now. All you need to do is select the right pi network provider. Who is a pi merchant? An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant. debuts. I'll provide you the Telegram username @Pi_vendor_247

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Pi coins is not launched yet in any exchange 💱 this means it's not swappable, the current pi displaying on coin market cap is the iou version of pi. And you can learn all about that on my previous post. RIGHT NOW THE ONLY WAY you can sell pi coins is through verified pi merchants. A pi merchant is someone who buys pi coins and resell them to exchanges and crypto whales. Looking forward to hold massive quantities of pi coins before the mainnet launch. This is because pi network is not doing any pre-sale or ico offerings, the only way to get my coins is from buying from miners. So a merchant facilitates the transactions between the miners and these exchanges holding pi. I and my friends has sold more than 6000 pi coins successfully with this method. I will be happy to share the contact of my personal pi merchant. The one i trade with, if you have your own merchant you can trade with them. For those who are new. Message: @Pi_vendor_247 on telegram. I wouldn't advise you selling all percentage of the pi coins. Leave at least a before so its a win win during open mainnet. Have a nice day pioneers ♥️ #kyc #mainnet #picoins #pi #sellpi #piwallet #pinetwork

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Where can I sell my pi coins at a high rate. Pi is not launched yet on any exchange. But one can easily sell his or her pi coins to investors who want to hold pi till mainnet launch. This means crypto whales want to hold pi. And you can get a good rate for selling pi to them. I will leave the telegram contact of my personal pi vendor below. A vendor is someone who buys from a miner and resell it to a holder or crypto whale. Here is the telegram contact of my vendor: @Pi_vendor_247

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You can't sell your pi coins in the pi network app. because it is not listed yet on any exchange. The only way you can sell is by trading your pi coins with an investor (a person looking forward to hold massive amounts of pi coins before mainnet launch) . You don't need to meet the investor directly all the trades are done with a pi vendor/merchant (a person that buys the pi coins from miners and resell it to investors) I Will leave The telegram contact of my personal pi vendor, if you are finding a legitimate one. @Pi_vendor_247 #pi network #pi coins #money

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