Moskva, Moscow, Russian Federation
Russian Federation
The problem of convergence of the disclosure order in accounting (financial) reporting of information on cash flows by Russian and international standards is disclosed in the article. The authors emphasize that the integration of the Russian Federation into the world community requires from Russian organizations the provision of fi nancial statements according IFRS. However, most Russian companies are legally required to provide both IFRS fi nancial statements and RAS financial statements. In this regard, the Cash Flow Statement, as one of the obligatory statement of companies, is represented in this article as a tool for eff ectively assessing the organization’s ability to attract and use cash in the economic life.
IFRS, RAS, statement of cash flows, cash flows, indirect method, direct method.
В современных условиях рыночной экономики денежные средства являются ограниченным ресурсом, поэтому эффективное управление денежными потоками способствует поддержанию финансовой стабильности и конкурентоспособности организации.
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