Articles by Rahul Agarwal
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Ind AS 7 Amendment 2025: Key Changes in Statement of Cash Flow under Companies Rules
Rahul Agarwal 01 September 2025 at 08:37Understand the new disclosure requirements for Supplier Finance Arrangements (Paragraphs 44F–44H) effective from April 1, 2025. Learn how companies must report terms, liabilities, and liquidity risks under supply chain finance, payable finance, or reverse factoring arrangements.
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