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Applicability of as3

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Querist : Anonymous

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Querist : Anonymous (Querist)
15 September 2013 Dear Sir/Madam,
I want to know that what is the criteria of preparations of cash flow and fund flow statement.whether it is applicable to all the companies or not.

Thanks & Regards in advance.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
15 September 2013 AS 3 is applicable to the following companies only.
* its equity/debt securities are listed/proposed to be listed in India/abroad.
* it is a bank, FI or Insurance company.
* its turn over exceed Rs. 50 crores in the previous year.
* its borrowings exceed Rs. 10 crores at any time during the previous year.
* it is a subsidiary/ holding company of the above said companies.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
15 September 2013 https://www.caclubindia.com/experts/accounting-standard-1392394.asp#.UjVXfdKBmFB

Check out from above link.
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Querist : Anonymous

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Querist : Anonymous (Querist)
16 September 2013 thank you so much for your valuable advice .
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