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Jan 5, 2021 · Cash Flow Statement is governed by The Companies (Accounting Standards) Rules, 2006 (AS 3) and The Companies (Indian Accounting Standards) Rules, 2015 (Ind AS 7), as applicable. The following companies are given exemption from filing Cash Flow Statement: – One Person Company; Dormant Company; Small Company; Applicability of The Companies ...
Apr 6, 2015 · The Applicability of Cash Flow Statements is governed by the Companies (Accounting Standards) Rules, 2006. However as per the company act 2013, the Cash flow statement shall to prepare and included in Financial Statements subject to certain exemption specified in the act.
The applicability of Cash flow statement has been defined under the Companies Act, 2013. As per the definition in the act, a financial statement includes the following: Balance sheet. Profit and loss account / Income and expenditure account. Cash flow statement. Statement of changes in equity.
Nov 23, 2023 · The applicability of Cash flow statement has been defined under the Companies Act, 2013. As per the definition in the act, a financial statement includes the following: Balance sheet. Profit and loss account / Income and expenditure account. Cash flow statement. Statement of changes in equity.
Apr 26, 2020 · Applicability of Cash Flow Statement under Companies Act, 2013. The applicability of the Cash Flow statement can be determined under the definition of “Financial Statements” (Section 2 (40) of the Companies Act, 2013) and is governed by Companies (Accounting Standard) Rules, 2006.
Aug 30, 2019 · Applicability of Provision under Companies Act, 2013 Based On Limit related to XBRL, CARO, Cash Flow Statement, Internal Auditor, Certification of Annual Return.
2 Pursuant to definition of ‘financial statements’ under the Companies Act, 2013, preparation of cash flow statements is mandatory for all companies subject to certain exemptions. Accordingly, cash flow statements will be prepared as per AS 3 by the companies following AS. 53
