Which of the following activities should be shown separately in the cash flow statement prepared as per Accounting Standard-3? 1. Cash flow from borrowing activities 2. Cash flow from operating activities 3. Cash flow from financing activities 4. Cash flow from investing activities 5. Cash flow from miscellaneous activitie

The correct answer is: A. 1, 2 and 3

As per Accounting Standard-3, cash flow statement should show the following activities separately:

• Cash flow from operating activities
• Cash flow from investing activities
• Cash flow from financing activities

Cash flow from miscellaneous activities are not separately shown in the cash flow statement.

Cash flow from operating activities are the cash flows that arise from the principal revenue-producing activities of the entity and from other activities that are not investing or financing activities.

Cash flow from investing activities are the cash flows that arise from the acquisition and disposal of long-term assets and from other investing activities.

Cash flow from financing activities are the cash flows that arise from the issue, repayment and redemption of debt and from equity transactions.