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Presentation of cash flows from Investing Activities - Ind AS - Indian Accounting Standards - Companies Law

Extract

..... Presentation of cash flows from Investing Activities Investing Activities are purchase sale of ling term assets and other Investments which are not cash equivalents and any income received from such investment activities. Examples Acquisition dispo .....

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Presentation of cash flows from Investing Activities - Ind AS - Indian Accounting Standards - Companies Law

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..... from disposal of Intangibles (Trademark, goodwill, patent etc) XXX Less Purchase of Non-Current Assets Intangibles (XXX) Add: Non-operating incomes from Investment .....

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Presentation of cash flows from Investing Activities - Ind AS - Indian Accounting Standards - Companies Law

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