IND AS 7 - Statement of Cash Flows

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Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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IND AS 7

STATEMENT OF CASH FLOWS

1

INTRODUCTION

2

DEFINITIONS

3

BANK OVERDRAFTS

4

PRESENTATION OF STATEMENT OF CASH FLOWS

5

OPERATING ACTIVITIES

6

DIRECT METHOD

7

INDIRECT METHOD

8

INVESTING ACTIVITIES

9

FINANCING ACTIVITIES

10

REPORTING OF CASH FLOWS

11

FOREIGN CURRENCY CASH FLOWS

12

INCOME TAXES

13

INVESTMENTS IN SUBSIDIARIES, ASSOCIATES AND JOINT

VENTURES

14

CHANGES IN OWNERSHIP INTEREST IN SUBSIDIARY AND OTHER BUSINESSES

15

NON CASH TRANSACTIONS

16

COMPONENTS OF CASH AND CASH EQUIVALENTS

17

OPTIONAL DISCLOSURES

18

MAJOR CHANGES IN IND AS 7 VIS-À-VIS IAS 7 NOT RESULTING IN

CARVE OUTS

19

MAJOR CHANGES IN IND AS 7 VIS-À-VIS NOTIFIED AS 3

20

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