Home  Journals  International Accounting  1(199) - 2012 January

New requirements for the preparation of the Report of cash flows in the Russian and international standards

Available online: 11 January 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

This article analyzes the new requirements of Russian and international financial reporting standards to generate a report of cash flows. On the basis of the comparison of IFRS and Russian systematic unity and difference of modern approaches to reflection about the cash flow in the financial statements of entities in the Russian reporting standards and IFRS.

Keywords: IFRS, movement of funds, advance payments

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

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