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What is the treatment of other non current assets in cash flow statement 

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Quick Summary
This discussion clarifies the treatment of other non-current assets, specifically long-term trade receivables, within the cash flow statement. Generally, these are presented under operating activities as cash inflows. However, they will only appear in the cash flow statement if there's a specific transaction involving them.

Other Non current asset  like long  term Trade receivable , received in the current year   , will  be Shown under   Operating Activities in the Cash  flow statement  as cash inflow .

Unless there are specific transaction of long term trade receivable such transaction will not appear under cash flow.

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