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Financial Accounting for Management, 5th Edition by Ambrish Gupta

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20

Construction and Analysis of Corporate Cash Flow Statement

NESTLÉ INDIA LTD.CASH FLOW STATEMENT
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Cash flow statement depicts the cash generated and utilised by a company. It is imperative to have a sound knowledge and understanding of the corporate cash flow statements as reported in annual reports, as illustrated here through the 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 ...

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