Cash flow statement

This query is : Resolved 

14 October 2014 Whether Cash Flow statement forms part of Final Accounts of all companies, if not , why?

15 October 2014 As per sec.2(40) of companies act 2013, the financials statement includes Cash flow statement also

16 October 2014 Proviso i of the Section excludes Small companies and OPCs form inclusion of Cash Flow in their financial statements




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