Main purpose of this paper is to analyze the Cash Flow Statement of various companies and help their management in future policy formulation that is likely to improve the quality of their cash flow statement. Other objectives are to identify the nature of Cash Flow Statement and to give a brief explanation of BAS-7 also describe the Cash Flow to explain IAS –7 for preparing Cash Flow Statement. Finally review the voluntary disclosure issues and reporting procedure of every financial information of the company and suggest some policy measures for different Cash Flow Methods.
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