Cash flow statement

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Mistavddre (Querist)
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14 October 2014 Whether Cash Flow statement forms part of Final Accounts of all companies, if not , why?

CMA Ramesh Krishnan (Expert)
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15 October 2014 As per sec.2(40) of companies act 2013, the financials statement includes Cash flow statement also

Shashikant Sharma (Expert)
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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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