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AS - 3 - CASH FLOW STATEMENT - MANDATORY?

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(Querist)
18 April 2009 My question is this - are the level 2 and level 3 companies exempted from preparing Cash flow statement as part of final accounts?

National Advisory Committee on Accounting Standards has prescribed the AS-3 for companies.
Companies act section 210 requires that the P&L and B/S should be laid before the shareholders at the AGM.

thanks in advance
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CA Devanshi Gandhi (Ajani)

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CA Devanshi Gandhi (Ajani) (Expert)
21 April 2009 answered
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