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प्रश्न
State whether the following is True or False:
The financial statements of a business enterprise include cash flow statement.
चूक किंवा बरोबर
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उत्तर
This statement is true.
Explanation:
According to Section 2(40) of the Companies Act, 2013, a full set of financial statements must include:
- Balance Sheet
- Statement of Profit and Loss
- Cash Flow Statement
- Statement of Changes in Equity
- Explanatory Notes
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