As per AS-3, the separate disclosure of cash flows from financing activities is important because it is useful in predicting claims on future cash flows by providers of funds (lenders and shareholders) to the enterprise. It shows how the entity has raised and repaid capital.
Separate disclosure of cash flow arising from Financial Activities is important because
CUET UG 2023 — Accountancy Financial Statements
2023mcqmedium
Separate disclosure of cash flow arising from Financial Activities is important because
Official previous-year question
Held on 29 May 2023 · Verified 13 Jul 2026.
Options
- A
It helps in identifying the investment activities.
- B
It helps in gaining in investing activities.
- C
It helps in making investing decision.
- D
It is useful in predicting claims on future cash flow by providers of funds to the enterprise.
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