Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 140L] [Entire Act] Union of India - Subsection Section 140L(a) in The Companies (Indian Accounting Standards) Rules, 2015 (a)an estimate of the future cash flow, or in more complex cases, series of future cash flows the entity expects to derive from the asset;