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AS 3 Cash flow statement

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06 January 2009 Cash flow statement as per AS 3 means, is it only indirect method ???Some of my friends are arguing with me.
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CA. BHAVIK DILIPBHAI MEHTA

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CA. BHAVIK DILIPBHAI MEHTA (Expert)
26 November 2010 Cash flow as per Indirect Method is only allowed. Cash flow as per direct method is not recognized as at all while presentation of annual reports.

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