CASH FLOW STATEMENT, FINANCIAL STATEMENTS, M. COM, B, COM ,BBA, 12th

meaning of cash flow statement

Meaning of financial statement

meaning of cash and cash equivalents

Advantage of cash flow
Uses of cash flow

Categories of cash flow statement

Cash flow from operating activities

Cash flow from investing activities

Cash flow from financing activities
In view of the significant contribution of the statement of cash flows, the Institute of Chartered Accountants of
India has issued in March, 1997 Accounting Standard-3 (Revised) (AS-3 Revised) ‘Cash Flow Statements’ in

suppression of Accounting Standard-3 “Changes in Financial Position” issued in June 1981. It is in tune with

the trends in other countries where cash flow statement has replaced the “Statement of Changes in Financial

Position”. As such cash flow statement should be prepared in line with the stipulations given in AS-3

(Revised). According to the revised Accounting Standard-3, an organisation should prepare a cash flow

statement and should present it for each period.

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