⭐ Important points (exam-critical)
- ⭐Interest & dividend received: investing (general); operating (financial enterprises).
- ⭐Income tax paid usually under operating unless specifically identifiable with investing/financing.
- ⭐Non-cash transactions (bonus shares, asset swap) disclosed in notes — not in CFS.
- ⭐ICAI typically asks 16-mark indirect method sum from comparative balance sheets.
Want more depth on important points?
Make it click