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AS 3

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

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Guest (Expert)
09 November 2009 AS 3 is applicable to Level 1 Enterprise onlyyyyyyyyyyyy
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Subrahmanyam

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Subrahmanyam (Querist)
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...?
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CA Ravi Sisodia

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CA Ravi Sisodia (Expert)
16 November 2009 no,Listed co. can present CFS in Both Method(Direct or indirect)
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Subrahmanyam

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Subrahmanyam (Querist)
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...?
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CA Ravi Sisodia

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CA Ravi Sisodia (Expert)
17 November 2009 Taxmann -- who is Author ??
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Subrahmanyam

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Subrahmanyam (Querist)
18 November 2009 D S Rawat

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