Presentation of Statement of Cash Flows

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..... ties in a manner which is most appropriate to its business. Classification by activity provides information that allows users to assess the impact of those activities on the financial position of the entity and the amount of its cash and cash equivalents. This information may also be used to evaluate the relationships among those activities. A single transaction may include cash flows that are .....

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..... ₹ Cash flows from Operating activities Cash flows from Investing activities Cash flows from Financing activities XXX XXX XXX Net Cash Flows Add: Opening cash and cash equivalents XXX XXX Closing Cash and Cash equivalents XXX .....

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