Question
The Indian Accounting Standard (Ind AS) 1 deals with the
requirements for presenting general purpose financial statements consisting of the Balance Sheet, Statement of Profit and Loss, Statement of Changes in Equity, and Statement of Cash Flows . Which Ind AS specifically governs the preparation and presentation of the Cash Flow Statement? ÂSolution
Ind AS 7 is the specific Indian Accounting Standard that deals with the preparation and presentation of the Cash Flow Statement. It provides guidance on reporting cash flows from operating, investing, and financing activities. Â
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