Applicability of cash flow statementy to companies

This query is : Resolved 

06 August 2015 can anybody please guide me regarding the applicability of cash flow statements to companies as per Companies Act, 2013 and AS 3 and relevant guidelines issued by ICAI? thanks in advance

07 August 2015 Cash Flow Statement not required to be prepared by the companies:
 One Person Company; of
 Small Company; or
 Dormant Company.

I am preparing a article on above mention topic also. will share soon.


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