AS 3


03 November 2009 Are listed companies required to present CFS under AS 3 in Indirect method only?

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09 November 2009 AS 3 is applicable to Level 1 Enterprise onlyyyyyyyyyyyy

16 November 2009 I am aware of that, but my Q is does this Cash Flow statement has to be prepared only in Indirect method only...?


16 November 2009 no,Listed co. can present CFS in Both Method(Direct or indirect)

17 November 2009 But I have read in a Taxmann book that Listed companies need to present in Indirect method only...Some told me that it is applicable for Insurance companies...

What is the exact info in this regard...?

17 November 2009 Taxmann -- who is Author ??

18 November 2009 D S Rawat



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