Presentation of cash flows from Operating Activities

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..... ain the operating capability of the entity, pay dividends, and make new investments without recourse to external sources of financing. Information about the specific components of historical operating cash flows is useful, in conjunction with other information, in forecasting future operating cash flows. Cash flows from operating activities are primarily derived from the principal revenue produ .....

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..... sideration of some specific activities- In case of sale of Asset - Some transactions, such as the sale of an item of plant, may give rise to a gain or loss that is included in recognised profit or loss. The cash flows relating to such transactions are cash flows from investing activities. However, cash payments to manufacture or acquire assets held for rental to others and subsequently held .....

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..... y are: Direct Method Indirect Method Cash flows from Operating Activities under Direct Method ₹ Cash Receipts from customers XXX Cash paid to supplier and employees (XXX) Cash generated from operations XXX Income .....

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..... XXX Goodwill written off during the year XXX Interest Income (XXX) Dividend Income (XXX) Interest Expense XXX Operating profit before change in working capital XXX Changes .....

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