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Cash flow staement

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(Querist)
26 September 2011 is Cash Flow statement Cumpolsary in Every Company's Annual Report. if not then in which company it should prepared. tell me what is the eligibilty Criteria of comapny for preparing the same ?
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CA Navin Jain

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CA Navin Jain (Expert)
26 September 2011 for this, read the applicability of accounting standard Rules 2006 as per companies act.

Further if company is a Non SME Company then all accounting standard will be applicable.
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CA Ravi Sisodia

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CA Ravi Sisodia (Expert)
26 September 2011 AS-3 (Cash Flow statement ) will not applicable to Non SME companies.
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