The CBSE Class 12 accountancy sample paper for the 2025–26 session outlines the exam pattern, marks distribution and key focus areas for the 2026 board examination. The paper follows the previous ...

A cash flow statement is a financial report that describes the sources of a company’s cash and how that cash was spent over a specified time period. It does not include non-cash items such as ...

Financial statements are essentially the report cards for businesses. They tell the story, in numbers, about the financial health of the business. The information found on the financial statements of ...

The International Accounting Standards Board has embarked on a research project to review and improve the requirements for the statement of cash flows and related matters in International Financial ...