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- (d) the amount of the money flows arising from the working, investing and financing actions of every reportable section (see Ind AS 108, Working Segments).
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- Financing actions Activities changing contributed equity or borrowings construction.
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Components Of A Cash Move Assertion:-
The oblique technique starts from profit before tax and adjusts for non-cash objects plus working capital actions. No journal entry arises instantly, the computation seems only throughout the statement’s “operating activities” part using indirect technique format per standard practice. Investing actions Acquisition/disposal of long-term belongings or investments outside money equivalents. Tax payments not clearly attributable to investing or financing are included within operating activities by default, no separate remedy applies. Cash flows from contracts held for trading functions are all the time included within working activities quite than being separately disclosed. The statement of cash flows is certainly one of five main financial statements required beneath Ind AS 1.
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