cash flow statement
Purvi Gupta (8 Points)
22 July 2019
Does a small company require to prepare cash flow statement?
Purvi Gupta (8 Points)
22 July 2019
Deepak Gupta
(CA Student)
(15922 Points)
Replied 23 July 2019
No. Not mandatory.
Proviso to Sec. 2(40), "Provided that the financial statement, with respect to one person company, small company, dormant company and private company (if such private company is a start-up) may not include the cash flow statement."
SOHAN LAL
(Manger Accounts & Finance)
(363 Points)
Replied 19 May 2020
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