Blog · 3 Nov 2026
Inclusion of Revaluation Reserve in Cash Flow Statement attracts Disciplinary Actions: ICAI reprimands Bank's Auditor [Read Order]
Inclusion of revaluation reserve, being a non-cash item, in the in the cash flow statement under investing activities is not in compliance with the AS-3.
![Inclusion of Revaluation Reserve in Cash Flow Statement attracts Disciplinary Actions: ICAI reprimands Bank's Auditor [Read Order]](/uploads/blog/import/2026/11/1e56598bd714c977.jpg)
Inclusion of revaluation reserve, being a non-cash item, in the in the cash flow statement under investing activities is not in compliance with the AS-3.