Chapter 14

Understanding and Constructing Corporate Cash Flow Statement

Cash flow statement depicts the cash generated and utilised by a company/. It isimperetive to have a sound knowladge and understanding of the corporate cash flow statements as reported in annual reports, as illuutratby here through fhe case of Nestlé India Ltd.

CHAPTER OBJECTIVES

This chapter seeks to enable you to develop knowledge and understanding of:

  1. The salient features of corporate cash flow statement with reference to the annual report of Nestlé India Ltd.

  2. Meaning and significance of cash flow statement.

  3. Scope and coverage of AS-3 ‘Cash Flow Statements’.

  4. Principles ...

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