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International Accounting
 

Method of analysis of consolidated cash flow statement

Vol. 16, Iss. 37, OCTOBER 2013

Available online: 6 October 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

Kogdenko V.G. Doctor of Economics, Head of the Department of Financial Management, the National Research Nuclear University "Moscow Engineering Physics Institute"
kogdenko7@mail.ru

In the article the technique of the analysis of the cash flows, based on data of the consolidated reporting is presented. Algorithms of analysis of cash flows from operating, investment and financial activities are investigated. The analysis according to real group of companies is carried out.

Keywords: analysis, consolidated cash flow statement, net cash flow, operating activity, investing activity, financing activity

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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