Cash flow under AS & IndAS

This query is : Resolved 

29 April 2020 Dear Expert,
In movement in workingcapital,why we are including non current asset or liabilities.
Since working capital contains only current item.

Please explain

08 May 2020 Cash Flow statement only consists on Cash Items and on the other hand Fund Flow Statements take into account Non Cash Items.

09 May 2020 In cash flow statement -Change in working capital (only current asset or current liability change should be consider) but what about long term provision (such as gratuity) its not financial item.
Does the same will be consider in changes in working capital


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