Accounting Standard (AS) - 42. page

Operating Activities : The amount of cash flows arising from operating activities is a key indicator of the extent to which the operations of the enterprise have generated sufficient cash […]

Presentation of a Cash Flow Statement : The cash flow statement should report cash flows during the period classified by operating, investing and financing activities. An enterprise presents its cash […]

Cash and Cash Equivalents : Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes. For an investment to qualify as […]

Definitions of Cash Flow Statements : The following terms are used in this Standard with the meanings specified:  Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short […]

Benefits of Cash Flow Information : A cash flow statement, when used in conjunction with the other financial statements, provides information that enables users to evaluate the changes in net […]

Scope of Cash Flow : 1.An enterprise should prepare a cash flow statement and should present it for each period for which financial statements are presented. 2. Users of an […]

Objective of Cash Flow Statements : Information about the cash flows of an enterprise is useful in providing users of financial statements with a basis to assess the ability of […]

Disclosure : The financial statements should disclose: (a) the accounting policies adopted in measuring inventories, including the cost formula used; and (b) the total carrying amount of inventories and its […]

Net Realisable Value : The cost of inventories may not be recoverable if those inventories are damaged, if they have become wholly or partially obsolete, or if their selling prices […]

Techniques for the Measurement of Cost :   Techniques for the measurement of the cost of inventories, such as the standard cost method or the retail method, may be used […]