02 May 2013
According to AS-3, it is mandatory for a Company to attach Cash Flow Statement with its Balance Sheet for ending of every Financial Year, if
Enterprises whose equity or debt securities are listed on recognized stock exchange in India. Or
Enterprises that are in the process of issuing equity or debt securities that will be listed on a recognized stock exchange in India as evidences by the board of Directors’ resolution in this regard. Or
All other commercial, industrial and business reporting enterprises, whose turnover for the accounting period exceeds Rs. 50 Crores.
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