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Short Term Investments Are Not Considered While Preparing Cash Flow Statement. Why? - Accountancy

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प्रश्न

Short term investments are not considered while preparing cash flow statement. Why?

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उत्तर

Short term investments or current investments or marketable securities are a part of cash and cash equivalents. Therefore, they are not considered under any of the three activities (operating, investing or financing).

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2016-2017 (March) Delhi Set 1
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