Which of the following is a disclosure requirement of AS 3 in a Cash Flow Statement?

CS Executive · Corporate and Management Accounting · PYQS · December 2023
Which of the following is a disclosure requirement of AS 3 in a Cash Flow Statement?
(A) Disclosure of the amount of cash and cash equivalents in specific situations
(B) Cash flows arising from changes in ownership interest in subsidiaries
(C) Investments in subsidiaries, associates and joint ventures
(D) Cash flows associated with extraordinary activities

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Financial Accounting

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