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54 AS 3 (revised 1997) Scope 1. An enterprise should prepare a cash flow statement and should present it for each period for which financial statements are presented. 2. Users of an enterprise’s financial statements are interested in how the enterprise generates and uses cash and cash equivalents. This is the case
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Cash Flow Statement is a statement which shows inflows and outflows of cash and its equivalent in an enterprise during a specified period of time. An enterprise prepares Cash Flow Statement, according to the Revised Accounting Standard – 3, and present it for each period for which financial statements are presented.
AS-3: No connection error. This is a generic network configuration error. We've found that enabling IPv6 can help resolve this issue: Windows 11. Press the Windows key on your keyboard. In the search field type: control panel. Select Control Panel. In the Control Panel, set the View By option to Category. Select Network and Internet.
20 AS 3 Cash and Cash Equivalents 6. Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes. For an investment to qualify as a cash equivalent, it must be readily convertible to a known amount of cash and be subject to an insignificant risk of changes in value.
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Feb 25, 2016 · as 3, Accounting Standard 3: Cash Flow Statement : The Standard deals with the provision of information about the historical changes in cash and cash equivalents of an enterprise by means of a Cash Flow Statement which classifies cash flows during the period from operating, investing. and financing activities.
May 4, 2021 · AS 3 Cash Flow Statements states that cash flows should exclude the movements between items which forms part of cash or cash equivalents as these are part of an enterprise’s cash management rather than its operating, financing and investing activities.
