Hi Gaurav,
We can Prepare Indirect Cash flow statement in BPC 10.0 NW with account based business rules.
1. We need to create some Accounts and Business Rules for every line in Cash flow statement like
EX: SCF1000--- Profit/Loss
SCF2110 --- Adjustments for changes in Inventory
SCF2140--Changes in Trade Payable.
SCF2150--Changes in Other Payable.
etc...
2. Maintain the receptive Accounts, Flows other values in Business Each business rules.
3. Maintain the Cash flow property in Account Dimension.
You will get Business rules in SAP IFRS kit SP03 onwards.