Cash flow statement

Section 2(40) of companies act 2013 defines financial statement. 

As per this section financial statement also includes Cash Flow Statement. But  One Person Company, small company, Dormant company may not include cash flow statement. 

As per section 2(85)

‘‘small company’’ means a company, other than a public company,—
(i) paid-up share capital of which does not exceed fifty lakh rupees or such higher amount as may be prescribed which shall not be more than five crore rupees; or
(ii) turnover of which as per its last profit and loss account does not exceed two crore rupees or such higher amount as may be prescribed which shall not be more than twenty crore rupees:
Provided that nothing in this clause shall apply to—
(A) a holding company or a subsidiary company;
(B) a company registered under section 8; or
(C) a company or body corporate governed by any special Act;

Agree with Dipendra....format will be as per AS 3 but applicability will be as per CA 2013.......