Cash flow statement

Hi Members..

Can anyone please tell me whether it is mandatory for an Unlisted Public Company to prepare and attach Cash Flow Statement with its annual report??

Thanks..

Replies (2)

Dear Amit

Finacial statement has 5 components in case of unlisted public companies i.e.

1. balance sheet

2. P & L account

3. Cash Flow statement

4. statement of changes in equity

5. notes to the accounts.

if one component is missing from the set of documents the financial statements will not be regarded complete for taxation and other government agencies/authorities.

therefore, the cash flow statement ismendatory document irrespective that company is lited or not.

Hoping it will suffice your concerns.

Thankyou sir..

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