Sowmya

Published on 28 Jan 2026

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Net Basis Reporting, Interest & Tax Treatment under AS 3

Understand net basis reporting under AS 3 and correct treatment of interest, dividends, and income tax with clear rules and exam-oriented examples.

Sowmya

Published on 27 Jan 2026

@sowmya

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

@sowmya

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

@sowmya

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

@sowmya

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.