Cash Flow Statements AS3

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Consider the situation and please help.

The company is a Private Limited Company

It is not a small and medium sized company (not a level one company)

Is it mandatory to attach Cash Flow under AS-3?

Replies (3)

cash flow statements are only required or mandatory for level 1 company. 

no, in case of private limited company it is not mandatory to attach CFS as per AS3. only level 1 coms are required 2 do that,......

Originally posted by :sudipta sinha
" no, in case of private limited company it is not mandatory to attach CFS as per AS3. only level 1 coms are required 2 do that,...... "

the issue is the company is a level 1 company and it as also a pvt. ltd. company. so from which angle should this be taken?


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