Published on: March 2026 2026
EVOLUTION OF CASH FLOW STATEMENT REPORTING IN INDIA: FROM AS 3 TO IND AS 7
Silajit Bose
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Abstract
The study is both descriptive and analytical based on secondary data of accounting standards, regulatory publications, and academic literature. It compares the conceptual framework, classification of cash flows, disclosure requirements and reporting practices of the two standards. Although the AS 3 offers a more simplified structure of categorizing cash flows in terms of operating, investing, and financing activities, Ind AS 7 presents a more detailed approach that is based on principles and is in line with international standards (IAS 7).
How to Cite this Paper
Bose, S. (2026). Evolution of Cash Flow Statement Reporting in India: From AS 3 to Ind AS 7. International Journal of Creative and Open Research in Engineering and Management, <i>02</i>(03). https://doi.org/10.55041/ijcope.v2i3.239
Bose, Silajit. "Evolution of Cash Flow Statement Reporting in India: From AS 3 to Ind AS 7." International Journal of Creative and Open Research in Engineering and Management, vol. 02, no. 03, 2026, pp. . doi:https://doi.org/10.55041/ijcope.v2i3.239.
Bose, Silajit. "Evolution of Cash Flow Statement Reporting in India: From AS 3 to Ind AS 7." International Journal of Creative and Open Research in Engineering and Management 02, no. 03 (2026). https://doi.org/https://doi.org/10.55041/ijcope.v2i3.239.
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- •Published on: Mar 31 2026
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