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Ind AS makes it easy to prepare, read cash flow statement

Updated : April 01, 2019 09:36 AM IST

Interest and dividend, whether paid or received, are to be classified as operating activities in case of financial companies while for other entities it will be classified as financing activities.  
Bank overdrafts. which are an integral part of an entities cash management are included in as a component of cash & cash equivalent and not as a part of financing activity
Ind AS makes it easy to prepare, read cash flow statement
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