Sowmya

Published on 27 Jan 2026

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Operating Cash Flows under AS 3: Direct vs Indirect

Learn operating cash flows under AS 3 with clear explanation of direct and indirect methods, adjustments, examples, and exam-oriented points.

Sowmya

Published on 27 Jan 2026

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Classification of Cash Flows under Accounting Standard 3

Learn classification of cash flows under AS 3 with rules for interest, dividends, tax, insurance claims, and clear exam-oriented examples.

Sowmya

Published on 24 Jan 2026

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Types of Cash Flows under Accounting Standard 3 (AS-3)

Understand operating, investing, and financing cash flows under AS 3 with clear explanations, examples, and exam-oriented classification.

Sowmya

Published on 24 Jan 2026

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Cash & Cash Equivalents under Accounting Standard 3 (AS-3)

Understand cash and cash equivalents under AS 3, including meaning, examples, exclusions, exchange differences, and disclosure requirements.

Sowmya

Published on 23 Jan 2026

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Accounting Standard 3 (AS 3): Meaning, Objective & Scope

Learn Accounting Standard 3 (AS 3) covering meaning, objectives, applicability, and importance of cash flow statement explained in simple terms.