cash flow statement

Accountancy (Phase -I & II) SEBI Grade A ( Officer) Exam

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As per Accounting Standard-3, Cash Flow is classified into

Operating activities and investing activities

Investing activities and financing activities

Operating activities and financing activities

Operating activities, financing activities and investing activities

Explanation:

Operating activities include cash activities related to net income. Investing activities include cash activities related to noncurrent assets. Financing activities include cash activities related to noncurrent liabilities and owners' equity.

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