Cash Flow Statements in India are prepared as per AS-3 (Accounting Standard 3) issued by the ICAI. It prescribes classification into Operating, Investing, and Financing Activities and is mandatory for listed companies.
If from the above informations, cash flow from operating activity is ascertained, then it is ascertained according to Accounting standard :
CUET UG 2022 — Accountancy Financial Statements
2022mcqeasy
If from the above informations, cash flow from operating activity is ascertained, then it is ascertained according to Accounting standard :
Official previous-year question
Held on 20 Jul 2022 · Verified 13 Jul 2026.
Options
- A
AS - 4
- B
AS - 26
- C
AS - 16
- D
AS - 3
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