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Cash Flow Activities

Source: Ind AS 7 (summary)

Cash flows are classified as operating, investing or financing. Operating activities are the principal revenue-producing activities of the entity. Investing activities cover long-term assets and other investments, while financing activities change the size and composition of equity capital and borrowings.

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About Accounting

Accounting principles in short, plain-language summaries: double entry, accrual, going concern and prudence, then Ind AS topics such as inventories, cash flows, events after the reporting period, income taxes, property, plant and equipment, employee benefits, government grants and foreign currency.

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