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Cash Flow Statement | AS 3 | By CA/CMA Santosh Kumar DOWNLOAD CHAPTER PDF:- https://coceducation.com/ebooks/cash%... Meaning AS 3 Cash Flow Statements states that cash flows should exclude the movements between items which forms part of cash or cash equivalents as these are part of an enterprise's cash management rather than its operating, financing and investing activities. Visit our website:- https://www.coceducation.com/ for full lectures For any further Enquiry Call/WhatsApp:- 7303445575,9999631597,8448322142 Click on the below links and join Us on different Platforms : WhatsApp Group:- http://whatsapp.coceducation.com/ Telegram channel:- For CA Course:- https://t.me/coceducationca For CMA Course:- https://t.me/coceducationcma For Class 11th-12th:- https://t.me/cocclass11and12 Instagram :- For CA/CMA/CS :- / coc_education_ For Class 11th-12th :- / cocclass11_12 Like and follow us on Facebook:- / coceducation