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Cashflow

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(Querist)
02 May 2013 in the audit report where cash flow need to make?there is any threshold limit for it/
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swasti

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swasti (Expert)
02 May 2013 According to AS-3, it is mandatory for a Company to attach Cash Flow Statement with its Balance Sheet for ending of every Financial Year, if

Enterprises whose equity or debt securities are listed on recognized stock exchange in India. Or

Enterprises that are in the process of issuing equity or debt securities that will be listed on a recognized stock exchange in India as evidences by the board of Directors’ resolution in this regard. Or

All other commercial, industrial and business reporting enterprises, whose turnover for the accounting period exceeds Rs. 50 Crores.
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