S NO Particulars

33 Are components of cash and cash equivalents disclosed?

34 Is there a reconciliation of cash flow statement amounts with balance sheet equivalents?

35 Is the effect of changes in cash and equivalents policy reported per AS 5?

Desired A N/A Description Rules
Whether the enterprise has disclosed the components of cash and cash
Yes No equivalents
Whether the enterprise has presented a reconciliation of the amounts in
its cash flow statements with equivalent items reported in the balance
Yes No sheet.

Whether the effect of any change in the policy for determining

components of cash and cash equivalents is reported in accordance with
AS 5, ‘Net Profit or Loss for the Period, Prior Period Items and Changes in
Yes No Accounting Policies’.