AS 3- Cash flows
This query is : Resolved
05 December 2023
When accounting for an investment in an associate or a subsidiary or a joint venture, an investor restricts its reporting in the cash flow statement to the cash flows between itself and the investee/joint venture, for example, cash flows relating to dividends and advances. what does restrict mean?
20 January 2024
Cash flows exclude movements between items that constitute cash or cash equivalents because these components are part of the cash management of an enterprise.
https://www.mca.gov.in/Ministry/pdf/AS3_16012018.pdf
https://www.mca.gov.in/Ministry/pdf/AS3_16012018.pdf
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