Fund flow statement
This query is : Resolved
Rawther Riswan
(Querist)
28 May 2015
At the time of preparation of Fund Flow Statement. Will the Provision for taxation and Proposed Dividend should be shown in Changes in Working Capital or in Source of Application of fund.
Kindly Clarify the same, also is there any explanation available for showing them in an specific head?
At the time of preparation of Fund Flow Statement. Will the Provision for taxation and Proposed Dividend should be shown in Changes in Working Capital or in Source of Application of fund.
Kindly Clarify the same, also is there any explanation available for showing them in an specific head?
Amol S Joglekar
(Expert)
28 May 2015
There is no any specific provision as such. However, as the name suggests, the funds flow statement is a statement depicting flow of funds. Keeping this view in mind, it is better if provision for taxation and proposed dividend is shown separately in the funds flow statement.
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