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International Accounting
 

Statement of cash flows in light of the Position of Accounting 23/2011 and its analysis

Vol. 15, Iss. 9, MARCH 2012

Available online: 12 March 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Zhuravleva T.A. Graduate student of department «Economic Analysis and Calculation», Ryazan State Radio Engineering University
zu-tal@yandex.ru

The actuality of work is defined by increasing the role of account of movement of money means as information source of financial analysis of organization state. In the article the conclusion is made about possible analysis of account of money means movement, permitting essentially to extend and to correct conclusions concerning the liquid assets and solvency of organization, its future financial potential, possibility of taking decisions for management of monetary streams.

Keywords: account about movement of money means; current investment and financial monetary streams of organization; analysis of money means movement

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

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