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    Presentation of movement in a non-current financial asset in the Cash Flow Statement

    Published Tue, 29 Nov 2022 | Updated Tue, 29 Nov 2022

    According to  (Ind AS) 115, "Revenue from Contracts with Customers," the consideration received or receivable by the Company is a right to a financial asset. Additionally, the entity's primary sources of income come from its operating activities and other activities not related to investing or financing. In order to calculate the cash flow from operating activities using the indirect approach, the change in operating receivables should be adjusted as "changes in operational receivables."