Under which accounting standard, cash flow statement is prepared?

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Accounting standard 7
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IAS 7
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Accounting standard 7
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Ind AS 7 . But for OPC, small company and dormant company the cash flow statement needs to be prepared according to the AS 3.
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Accounting standard 3
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A company has a loan of Rs.15,00,000 as part of its capital employed. The interest payable on Loan is 15% and the ROI of the company is 25%. The rate of income tax is 60%. What is the gain to shareholders due to the loan raised by the company?
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