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AS-3 compliance for a cooperative Bank, Accounting - Auditing

Issue Id: - 116833
Dated: 5-11-2020
By:- VENKAT S
AS-3 compliance for a cooperative Bank

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Is it not mandatory for a Cooperative Bank to prepare Cashflow statement (along with P&L and B/S)?

If CFS is not included in the Financial statements, Will it be enough if the auditor qualifies in his report about non compliance with AS -3?

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