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16 Accounting Standard (AS) 3 Cash Flow Statements Contents OBJECTIVE SCOPE Paragraphs 1-2 BENEFITS OF CASH FLOW INFORMATION 3-4 DEFINITIONS 5-7 Cash and Cash Equivalents 6-7 PRESENTATION OF A CASH
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The contents of a cash flow statement typically include operating activities, investing activities, and financing activities.
Publicly traded companies and certain private companies are required to file cash flow statements contents.
Cash flow statements contents are filled out by recording cash inflows and outflows in the three main categories: operating activities, investing activities, and financing activities.
The purpose of cash flow statements contents is to provide insight into a company's liquidity, solvency, and overall financial health.
Cash flow statements contents must include information on cash received and cash paid out for operating, investing, and financing activities.
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