नकद प्रवाह विवरण तैयार करने की अप्रत्यक्ष विधि के तहत, परिचालन गतिविधियों से शुद्ध नकद प्रवाह निर्धारित करने के लिए शुद्ध लाभ में से निम्नलिखित में से किसे घटाया जाता है?

Which of the following statements provides the most accurate distinction between the Direct and Indirect methods of reporting cash flows from operating activities as prescribed by Accounting Standard (AS) 3?

Match the specific corporate financial transactions in LIST-I with their respective classifications on the Cash Flow Statement according to Ind AS 7 in LIST-II: LIST-I (Transaction) A. Receiving cash from customers B. Purchasing new machinery C. Issuing debentures D. Proceeds from disposal of fixed assets LIST-II (Classification) I. Investing Activities II. Operating Activities III. Financing Activities Choose the correct answer from the options given below: