Cash flow statement
This query is : Resolved
Mistavddre
(Querist)
14 October 2014
Whether Cash Flow statement forms part of Final Accounts of all companies, if not , why?
CMA Ramesh Krishnan
(Expert)
15 October 2014
As per sec.2(40) of companies act 2013, the financials statement includes Cash flow statement also
Shashikant Sharma
(Expert)
16 October 2014
Proviso i of the Section excludes Small companies and OPCs form inclusion of Cash Flow in their financial statements
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