Hi Friends,
I just wanna know whether Cash Flow Statement preparation is mandatory in Financial Statements for FY 2014-15 as per Companies Act ,2013 or not.
Pls guide me in this regard.
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Cash flow whether mandatory under companies act 2013
Replies (1)
From FY 2014-15 onwards, cash flow statement is a compulsory part of the financial statement, except in the case of one person company, dormant company and small company [Sec. 2(40)].
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To know about one person company, dormant company and small company, refer sec. 2(62), 455 and 2(85) respectively.
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