(VI) Cash flow statement is related to:-- (A) Accounting standard -3 (B) Accounting Standard-6 (C) Accounting Standard-9 (D) Accounting standard -2
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Answer:
(A) Accounting standard -3
Explanation:
Accounting Standard 3 deals with cash flow statement. This accounting standard accounts for information about changes in cash and cash equivalents of an entity during a particular period.
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The Council, at its 236th meeting, held on September 16-18, 2003, considered the matter relating to applicability of Accounting Standards to Small and Medium Sized Enterprises (SMEs).
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