Home  Journals  International Accounting  33(183) - 2011 September

Comparison of the report on movement of funds and PBU 23/2011 with the international analogs

Available online: 9 September 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

In article on accounting «the Report on movement of funds» (PBU 23/2011), confirmed by the order of the Ministry of Finance of Russia from 2/2/2011 № 11н, Position is compared to similar international standards GAAP and IAS. Such comparison is interesting to theoretical scientific research and practical application of this standard document which is necessary for correct and consistent drawing up of the report on movement of funds as a part of the financial reporting.

Keywords: the report on movement of funds, standards of the financial reporting, the complete set of the financial reporting, money resources, an equivalent of money resources, the streams of money resources flowing, investment activity, a method of drawing up of the report on movement of funds

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

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