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disclosure of cash flow statement

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(Querist)
01 September 2009 Is there any notification issued which says that the cash flow statement should be enclosed in the annual accounts immediately after the Profit and loss account in case of a listed company. Please provide me the notification if any issued.
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barkha

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barkha (Expert)
06 September 2009 Cash flow statements are part of financial statements but there is no such notification. However it is a normal practice to enclose the cash flow after P&L
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