AS-24 of ICAI on “Discontinuing Operations” (Download PDF)

AS-24 of ICAI on “Discontinuing Operations” prescribes principles for financial reporting on information about projections of an enterprise’s cash flows, earnings-generating capacity, financial position, etc., by segregating into from ‘discontinuing operations’ and ‘continuing operations’. Download PDF Copy of AS-24, from the link below:

AS-24 of ICAI on “Discontinuing Operations”  

This Standard applies to all discontinuing operations of an enterprise. The requirements related to cash flow statement contained in this Standard are applicable where an enterprise prepares and presents a cash flow statement.

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