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    Question

    Ind AS 7 deals with which of the following:

    A First time adoption of Ind AS Correct Answer Incorrect Answer
    B Statement of Cash Flows Correct Answer Incorrect Answer
    C Fair Value Measurement Correct Answer Incorrect Answer
    D Related Party Disclosures Correct Answer Incorrect Answer

    Solution

    Ind AS 7 deals with the "Statement of Cash Flows." This standard outlines the requirements for presenting information about an entity's historical cash flows from operating, investing, and financing activities. It provides insights into an entity's ability to generate cash and its cash and cash equivalent needs.

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