Home  Journals  International Accounting  31(229) - 2012 August

Statement of cash flows: context of RAS and IAS

Available online: 15 August 2012

Subject Heading: PROBLEMS. OPINION. SOLUTION

JEL Classification: 

In the article the basic distinctions connected with formation of the report on cash flow according to the International Financial Reporting Standard (IAS) 7 "The report on cash flow" and the Accounting regulation "The report on cash flow" are considered and analyzed by PA 23/2011

Keywords: International Financial Reporting Standards, statement of cash flows, cash flows, cash equivalents

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

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