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This Statement deals with the determination of such value, including the ascertainment of cost of inventories and any write-down thereof to net realizable value.
AS-3: CASH FLOW STATEMENTS
Information about the cash flows of an enterprise is useful in providing users of financial statements with a basis to assess the ability of the enterprise to generate cash and cash equivalents and the needs of the enterprise to utilize those cash flows. The economic decisions that are taken by users require an evaluation of the ability of an enterprise to generate cash and cash equivalents and the timing and certainty of their generation...
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Common topics in this essay:
- Accounting Assets
- Accounting Standards
- Accounting Standards
- Accounting standards
- discuss the role of the financial accounting and managerial accounting functions in organizations
- History and development of accounting standards
- harmonization of accounting standards
- Internationalization Of Accounting Standards For Consolidation - Japan
- THE NEW ACCOUNTING STANDARDS IMPLEMENTATION IN AUSTRALIA
- The Differences Between Financial Accounting And Management Accounting
- The Process towards Global Accounting Standards
- Universal Accounting Standards
- uk and us accounting standards
- Accounting standards
- International Accounting Standards Board
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