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Objective, Scope & Definitions - Ind AS - Indian Accounting Standards - Companies LawExtract ..... eck the past assessment accuracy; and The changes in the capital structure. The objective of this Standard is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows which classifies cash flows during the period from operating, investing and financing activities. Scope An entity shall prepare a statement of cash flows in accordance with the requirements of this Standard and shall present it as an integ ..... x x x x x Extracts x x x x x Objective, Scope & Definitions - Ind AS - Indian Accounting Standards - Companies Law x x x x x Extracts x x x x x ..... of the contributed equity and borrowings of the entity. Short term Investment is an Investment which has a maturity of less than or equal to 3 months from the date of acquisition. Example Government Securities, treasury bills having maturity less than or equal to 3 months. Preference share having redemption within 3 months subject to insignificant risk of failure of the company to repay the amount of maturity. Equity Shares cannot be cash equivalent as it has significant risk of change in ..... x x x x x Extracts x x x x x Objective, Scope & Definitions - Ind AS - Indian Accounting Standards - Companies Law x x x x x Extracts x x x x x
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