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Cashflow statement is part of financial statement. Before going in deep let's understand reason for which cash flow statement is prepare.
To provide exact profitability and bring more transparency to the financial statements of a company, the concept of Other Comprehensive Income was introduced in IND AS.
All benefits payable to employees are covered under Ind AS 19 except benefits given to an employee by the issue of shares since Ind AS 102 covers share-based payments separately.
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