वित्तीय विवरणों में पैसे को छोड़ देने और आंकड़ों को पूर्णांकित (round off) करने की प्रथा किस लेखांकन अवधारणा पर आधारित है?

When preparing a Cash Flow Statement under the Indirect Method as per AS 3 or Ind AS 7, how should a decrease in the balance of Inventories and an increase in the balance of Trade Payables be treated while calculating Cash Flow from Operating Activities?

Identify whether the statement 'Only businesses and corporate entities need to prepare financial statements' is true or false.